19-12-202. Certification required before claiming a sales and use tax exemption.
(1) Before a person may claim a sales and use tax exemption under Section, the person shall obtain certification issued in accordance with Section. 19-12-201 19-12-303
(2) Except as provided in Subsection (4), for purposes of Subsection (1), if a certification relates to air pollution: a person shall submit an application under Sectionorto the director of the Division of Air Quality; and 19-12-301 19-12-302 the director of the Division of Air Quality shall perform the duties described in: Sectionrelated to certification; and 19-12-303 Sectionrelated to revocation of certification. 19-12-304
(3) Except as provided in Subsection (4), for purposes of Subsection (1), if a certification relates to water pollution: a person shall submit an application under Sectionorto the director of the Division of Water Quality; and 19-12-301 19-12-302 the director of the Division of Water Quality shall perform the duties described in: Sectionrelated to certification; and 19-12-303 Sectionrelated to revocation of certification. 19-12-304
(4) For purposes of Subsection (1), if a certification relates to property within the jurisdiction of the Board of Oil, Gas, and Mining under Section: 40-6-5 a person shall submit an application under Sectionorto the director of the Division of Oil, Gas, and Mining; and 19-12-301 19-12-302 the director of the Division of Oil, Gas, and Mining shall perform the duties described in: Sectionrelated to certification; and 19-12-303 Sectionrelated to revocation of certification. 19-12-304