(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);
(ii) to the extent permitted by Title 59, Chapter 1, Part 14, Assessment, Collections,
and Refunds Act.
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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