The director may revoke a certification issued under Section 19-12-303 if the director determines that:
Terms Used In Utah Code 19-12-304
Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
Director: means :
(a)
for purposes of an application or certification under this chapter related to air pollution, the director of the Division of Air Quality; or
(b)
for purposes of an application or certification under this chapter related to water pollution, the director of the Division of Water Quality. See Utah Code 19-12-102
Fraud: Intentional deception resulting in injury to another.
Freestanding pollution control property: means tangible personal property located in the state, regardless of whether a purchaser purchases the tangible personal property voluntarily or to comply with a requirement of a governmental entity, if:
(i)
the primary purpose of the tangible personal property is the prevention, control, or reduction of air or water pollution by:
(A)
the disposal or elimination of, or redesign to eliminate, waste, and the use of treatment works for industrial waste; or
(B)
the disposal, elimination, or reduction of, or redesign to eliminate or reduce, air pollutants, air pollution, or air contamination sources, and the use of one or more air cleaning devices; and
(ii)
the tangible personal property is not used at, in the construction of, or incorporated into a pollution control facility. See Utah Code 19-12-102
Pollution control facility: includes :
(i)
an addition to real property described in Subsection (6)(a);
(ii)
the reconstruction of real property described in Subsection (6)(a); or
(iii)
an improvement to real property described in Subsection (6)(a). See Utah Code 19-12-102
State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
(a)
the certification was obtained by fraud or gross misrepresentation; or
(b)
(i)
for a pollution control facility, a requirement of Subsection 19-12-303(1)(a) is not met; or
(ii)
for freestanding pollution control property, a requirement of Subsection 19-12-303(1)(b) is not met.
(2)
A shutdown of a pollution control facility or freestanding pollution control property due to force majeure, including obsolescence, is not cause to revoke the certification of the pollution control facility or freestanding pollution control property.
(3)
The director shall provide notice of the director’s determination to revoke a certification by issuing a notice of agency action.
(4)
The holder of a certification may obtain judicial review of the decision of the director to revoke the certification.
(5)
A revocation under this section is final and conclusive unless the holder of the certification obtains judicial review in accordance with Subsection (4).
(6)
If a revocation is affirmed on appeal, the revocation is final on the date the holder receives the notice described in Subsection (3).
(7)
If a revocation becomes final under this section, the director shall notify the State Tax Commission of the revocation.
(8)
If the director revokes a certification under this section:
(a)
the prior sales and use tax exemptions the holder of the certification claimed under Section 19-12-201 are forfeited; and
(b)
the State Tax Commission shall collect taxes not paid by the holder of the certification:
(i)
as a result of claiming the sales and use tax exemptions under Subsection (8)(a); and
