{"data":{"id":"us-ky/krs-224.1-310","jurisdiction":"us-ky","citation":"KRS 224.1-310","heading":"Tax exemption certificate application, issuance, revocation, modification","body":"-- Appeal.\n(1) Application for a pollution control tax exemption certificate shall be filed with the\nDepartment of Revenue in such manner and in such form as may be p rescribed by\nregulations issued by the Department of Revenue and shall contain plans and\nspecifications of the structure or structures including all materials incorporated and\nto be incorporated therein and a descriptive list of all equipment acquired or t o be\nacquired by the applicant for the purpose of air, noise, waste or water pollution\ncontrol and any additional information deemed necessary by the Department of\nRevenue for the proper administration of Acts 1974, Chapter 137. The cabinet shall\nprovide technical assistance and factual information as requested in writing by the\nDepartment of Revenue. If the Department of Revenue finds that the facility\nqualifies as a pollution control facility as defined in KRS 224.1-300(1), it shall enter\na finding and is sue a certificate to that effect. The effective date of said certificate\nshall be the date of the making of the application for such certificate.\n(2) Before issuing a pollution control tax exemption certificate, the Department of\nRevenue shall give notice in writing by mail to the secretary of the cabinet, and\nshall afford to the applicant and to the secretary of the cabinet an opportunity for a\nhearing. On like notice and opportunity for a hearing, the Department of Revenue\nshall on its own initiative revo ke such certificate whenever any of the following\nappears:\n(a) The certificate was obtained by fraud or misrepresentation;\n(b) The holder of the certificate has failed substantially to proceed with the\nconstruction, reconstruction, installation, or acquisi tion of the pollution\ncontrol facilities; or\n(c) The structure or equipment or both to which the certificate relates has ceased\nto be used for the primary purpose of pollution control and is being used for a\ndifferent purpose.\n(3) Provided, however, that w here the circumstances so require, the Department of\nRevenue in lieu of revoking such certificate may modify the same.\n(4) On the mailing of notice of the action of the Department of Revenue revoking or\nmodifying a certificate as provided in subsection (5)  of this section, such certificate\nshall cease to be in force or shall remain in force only as modified as the case may\nrequire.\n(5) A pollution control tax exemption certificate, when issued, shall be sent by certified\nmail to the applicant and notice of such issuance in the form of certified copies\nthereof shall be sent to the secretary of the cabinet. Notice of an order of the\nDepartment of Revenue denying, revoking, or modifying a certificate in the form of\ncertified copies thereof shall be sent by cert ified mail to the applicant or the holder\nthereof and shall be sent to the secretary of the cabinet. The applicant or holder and\nthe secretary of the cabinet are deemed parties for the purpose of the review\nafforded by subsection (6) of this section.\n(6) Any party aggrieved by the issuance, refusal to issue, revocation, or modification of\na pollution control tax exemption certificate may appeal from the final ruling of the\nDepartment of Revenue to the Board of Tax Appeals pursuant to KRS 49.220.\n(7) In the event of the sale, lease, or other transfer of a pollution control facility, not\ninvolving a different location or use, the holder of a pollution control tax exemption\ncertificate for such facility may transfer the certificate by written instrument to the\nperson who, except for the transfer of the certificate, would be obligated to pay\ntaxes on such facility. The transferee shall become the holder of the certificate and\nshall have all rights pertaining thereto, effective as of the date of transfer of the\nfacility or the date of transfer of the certificate, whichever is earlier. The transferee\nshall give written notice of the effective date of the transfer, together with a copy of\nthe instrument of transfer to the cabinet and to the Department of Revenue.\n(8) In the event a pollution control facility for which an exemption certificate is held\nceases to be used for the primary purpose of pollution control or is used for a\ndifferent purpose than that for which the exemption certificate was granted, the\nholder of the certificate shall give written notice by certified mail of such change to\nthe cabinet and to the Department of Revenue.","path":[],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=51521","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:52:38Z","sha256":"c0fdc3b5d0baa189c6587f68cdbb15e8d01c9f85b85aa085a2add2318075673f","source_id":"us-ky","stale":false,"prev":"us-ky/krs-224.1-300","next":"us-ky/krs-224.1-400"},"notice":"GroundRules: Original legal text. Not legal advice."}