R307-120-4. Issuance of Certification

  (1) The filing date of the application shall be the date the director receives a complete application with all of the information as described in R307-120-3. Within 120 days of the filing date of the application, the director will:

  (a) issue a written certification of the pollution control facility or the freestanding pollution control property; or

  (b) provide a written statement of the reason for the denial of certification.

  (2) The director shall issue a certification of a pollution control facility or a freestanding pollution control property to the applicant if the director determines that:

  (a) the application meets the requirements of Section 19-12-301(3) or 19-12-302(2);

  (b) the facility or property that is the subject of the application is a pollution control facility or a freestanding pollution control property.

  (c) the person who files the application is a person described in Section 19-12-301(1) or 19-12-302(1); and

  (d) the purchases or leases for which the person seeks to claim a sales and use tax exemption are exempt under Section 19-12-201.

  (3) The director may issue one certification for one or more pollution control facilities or freestanding pollution control properties that constitute an operational unit.

  (4) If the director does not issue or deny a certification within 120 days after the date a person files an application, the director shall issue a certification to the person at the person's request.