Kentucky Revised Statutes Title XVIII. Public Health § 211.390.Definitions for KRS 211.392

(1) “Fluidized bed energy production facility” shall mean a fluidized bed combustion unit, installed in a plant facility located in this state, which is fueled by Kentucky coal and which employs fluidized bed combustion technology, installed on or after August 1, 1986, to burn said coal for the purpose of producing thermal, mechanical or electrical energy. The energy produced through the employment of the fluidized bed combustion technology must constitute the major energy source for the primary operations of the plant facility.

(2) “Fluidized bed combustion technology tax exemption certificate” shall mean that certificate issued by the Department of Revenue pursuant to KRS 211.392.