Geothermal heat pump heating and cooling systems shall be listed by ARI to ARI standard 870-99 for direct geoexchange heat pumps. Heating COP shall be a minimum of 3.7, and cooling EER shall be a minimum of 16.6 at standard test conditions. All electrical installations shall meet the National Electric Code, using components that are either UL listed, or tested to a UL standard where available. Wind turbines and towers, five years. Solar thermal collectors, two years.
Geothermal heat pump heating and cooling central equipment, two years.
Notwithstanding the provisions of section 3102 of this title, the commissioner shall disclose to the commissioner of public service the name of each taxpayer claiming a credit under this section, the location of the structure and a description of the renewable energy system for which the credit is claimed. The penalty shall be assessed in the same manner, and subject to the same notice, interest, penalty and appeal provisions, as an income tax deficiency under this chapter. An alternative fuel vehicle, as defined in 32 V.S.A. 8902, shall not be subject to registration fees under this title.