316 Neb. Admin. Code, ch. 1, § 084 - APPLICATION FOR REFUND-AIR OR WATER POLLUTION CONTROL FACILITY
084.01 An air or
water pollution control facility shall mean and include any system, treatment
works, or appliance used or placed in operation primarily for the purpose of
reducing, controlling, or eliminating air or water pollution caused by
industrial or agricultural waste. Industrial or agricultural waste shall mean
any liquid, gaseous, or solid waste substance resulting from any process of
industry, manufacture, including the generation of electricity, trade or
business, or from the development, processing, or recovery of any paper or wood
which is capable of polluting the air or waters of this state.
084.01A Facilities such as air conditioners,
dust collectors, filters, fans, and similar facilities designed, constructed or
installed solely for the benefit of the person for whom installed or the
personnel of such person, and facilities designed or installed for the
reduction or control of automobile exhaust emissions are not air pollution
control facilities.
084.02 Before applying for a refund of
Nebraska sales and use tax paid, the applicant shall receive a written final
findings of the Department of Environmental Quality (DEQ). If DEQ finds that
the facility, a portion of a facility, or single location with multiple
facilities is designed and operated primarily for control, capture, or removal
of industrial or agricultural waste from the air or water and is suitable,
reasonably adequate, and meets the intent and purposes of the Environmental
Protection Act, DEQ shall notify the owner of the facility in writing of its
findings.
084.02A The granting of a permit or
approval to operate a facility does not meet the requirements of a written
final finding of DEQ for the purposes of the Air and Water Pollution Control
Tax Refund Act of the Nebraska Revised Statutes.
084.02B Any finding of DEQ with regard to
whether or not a facility or portion of a facility qualifies for the Air and
Water Pollution Control Tax Refund Act is not final if it has been appealed or
is being reconsidered by DEQ.
084.03 The application for a refund must be
filed within three years of the date of payment of the applicable sales and use
tax. The necessary forms can be obtained from the Department of Revenue. The
application for a refund must be filed separate from any other application,
return, or protest and must be accompanied by:
084.03A A copy of the written final findings
of DEQ;
084.03B Plans and
specifications of such facility including all materials incorporated
therein;
084.03C A descriptive list
of all equipment acquired by the applicant for the purpose of industrial or
agricultural pollution control and showing where in the facility the equipment
is used;
084.03D The proposed
operating procedure for the facility; and
084.03E The acquisition cost of the facility
for which a refund is claimed.
084.04 The owner of any air or water
pollution control facility must obtain such information from the contractor and
furnish it in support of his or her application for refund where he or she has
not purchased the tangible personal property annexed therein.
084.05 No refund shall be allowed under the
Air and Water Pollution Control Tax Refund Act on any facility which is not
used primarily for pollution control nor for which a refund is otherwise
provided under the terms of the Nebraska Revenue Act of 1967, as amended. DEQ
shall determine whether or not industrial or agricultural pollution control
exists and the Department of Revenue shall determine the amount of sales and
use tax to be refunded. The Department of Revenue may not abridge the authority
of DEQ to determine whether or not industrial or agricultural pollution control
exists. Any person aggrieved by action taken with respect to the determination
of the amount of a refund under the Air and Water Pollution Control Tax Refund
Act may appeal from the findings and order of the Tax Commissioner in the
manner and form and within the time provided by sections
84-917
to
84-919,
of the Nebraska Revised Statutes.
Notes
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