Utah § 19-12-303 - Certification of pollution control facility or freestanding pollution control property.

Full text of Utah Utah Code § 19-12-303 — Certification of pollution control facility or freestanding pollution control property., with citation guidance and answers to common questions.

§ 19-12-303. Certification of pollution control facility or freestanding pollution control property.

Effective 5/13/2014
19-12-303. Certification of pollution control facility or freestanding pollution control property.

(1)

The director shall issue a written certification to a person no later than 120 days after the date the person files an application under Section 19-12-301 or 19-12-302 if the director determines that:

(a)

for a pollution control facility:

(i)	the application meets the requirements of Subsection 19-12-301(3);

(ii)	the facility that is the subject of the application is a pollution control facility;

(iii)

the person who files the application is a person described in Subsection 19-12-301(1); and

(iv)	the purchases or leases for which the person seeks to claim a sales and use tax exemption are exempt under Section 19-12-201; or

(b)

for freestanding pollution control property:

(i)	the application meets the requirements of Subsection 19-12-302(2);

(ii)	the property that is the subject of the application is freestanding pollution control property;

(iii)

the person who files the application is a person described in Subsection 19-12-302(1); and

(iv)	the purchases or leases for which the person seeks to claim a sales and use tax exemption are exempt under Section 19-12-201.

(2)	If the director denies certification under this section to a person who files an application, the director shall provide a written statement of the reason for the denial to the person no later than 120 days after the date the person files the application.

(3)

The director may not require the certification of:

(a)	a replacement of freestanding pollution control property; or

(b)

property, a part, a product, or a service described in Subsections 19-12-201(1)(b) through (e) used or performed in a repair or replacement related to:

(i)	a pollution control facility; or

(ii)	freestanding pollution control property.

(4)

The director may issue one certification under this section of two or more:

(a)	pollution control facilities that constitute an operational unit; or

(b)	freestanding pollution control properties that constitute an operational unit.

(5)	If the director does not issue or deny a certification under this section within 120 days after the date a person files an application, the director shall issue a certification to the person at the person's request.

Enacted by Chapter 24, 2014 General Session

Source: official Utah text · Last verified 2026-08-27

Frequently Asked Questions About Utah § 19-12-303

What does Utah Code § 19-12-303 cover?

Section 19-12-303 ("Certification of pollution control facility or freestanding pollution control property.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Utah § 19-12-303?

A common citation format is "Utah Code § 19-12-303" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Utah law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.

How does Utah § 19-12-303 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Official text of § 19-12-303 at the Utah source

Not legal advice. Verify against the official source and consult a licensed attorney in Utah.