Oklahoma § 68-2817.3 - Exclusion of property used for desulphurization of

§ 68-2817.3. Exclusion of property used for desulphurization of

gasoline or diesel fuel.

Oklahoma Statutes - Title 68. Revenue and Taxation

A. As used in subsection E of Section 2817 of this title,

“facility, device or method for the desulphurization of gasoline or

diesel fuel” means any structure, building, installation,

excavation, machinery, equipment or device and any attachment or

addition to or reconstruction, replacement or improvement of that

property, that is used, constructed, acquired or installed on or

after January 1, 2003, wholly or partly to meet or exceed rules

adopted by the Oklahoma Environmental Quality Board, or by the

United States Environmental Protection Agency with respect to any

program which has been delegated to the Department of Environmental

Quality for the prevention, monitoring, control or reduction of the

amount of sulfur in gasoline or diesel fuel. This definition shall

not apply to a motor vehicle.

B. In applying for an exclusion of property under the

provisions of subsection E of Section 2817 of this title, a person

seeking the exclusion shall present in a request to the Executive

Director of the Department of Environmental Quality information

detailing:

1. The anticipated environmental benefits from the installation

of the facility, device or method for the desulphurization of

gasoline or diesel fuel;

2. The estimated cost of the facility, device or method; and

3. The purpose of the installation of such facility, device or

method and the proportion of the installation that is such a

facility, device or method.

C. Following submission of the information required by

subsection B of this section, the Executive Director of the

Department of Environmental Quality shall determine if the facility,

device or method is used wholly as a facility, device or method for

the desulphurization of gasoline or diesel fuel. As soon as

practicable, the Executive Director shall send notice by regular

mail to the Director of the Ad Valorem Division of the Oklahoma Tax

Commission that the person has applied for a determination under

this section. If the Executive Director determines that the

facility, device or method is used wholly for the desulphurization

of gasoline or diesel fuel, the Executive Director shall issue a

letter to the person stating that determination and the proportion

of the installation that is a facility, device or method for the

desulphurization of gasoline or diesel fuel.

D. The Department of Environmental Quality may charge a person

seeking a determination under the provisions of this section an

additional fee not to exceed its administrative costs for processing

the information, making the determination and issuing the letter

required by this section. The Environmental Quality Board may adopt

rules to implement this section.

E. A person seeking an exclusion under this section shall

provide to the county assessor or the Director of the Ad Valorem

Oklahoma Statutes - Title 68. Revenue and Taxation

Division of the Oklahoma Tax Commission a copy of the letter issued

by the Executive Director of the Department of Environmental Quality

under subsection C of this section. The county assessor or the

Director of the Ad Valorem Division of the Tax Commission shall

accept the copy of the letter from the Executive Director as

conclusive evidence that the facility, device or method is used

wholly for the desulphurization of gasoline or diesel fuel. The

county assessor or the Director of the Ad Valorem Division of the

Tax Commission shall further determine if the property for which the

exclusion is sought is qualified as provided in subsection E of

Section 2817 of this title.

F. The exclusion provided by this section, once allowed, need

not be applied for subsequent years, and the exclusion applies to

the property until it changes ownership or the qualification of the

property for the exclusion changes. However, the county assessor or

the Director of the Ad Valorem Division of the Tax Commission may

require a person allowed an exclusion in a prior year to file a new

application to confirm the current qualification for the exclusion

by delivering a written notice that a new application is required,

accompanied by an appropriate application form, to the person

previously allowed the exclusion.

Added by Laws 2002, c. 345, § 2, eff. Jan. 1, 2003. Amended by Laws

2003, c. 431, § 3, eff. Jan. 1, 2004.