Texas Administrative Code › Title 30 - ENVIRONMENTAL QUALITY › Part 1 - TEXAS COMMISSION ON ENVIRONMENTAL QUALITY › Chapter 17 - TAX RELIEF FOR PROPERTY USED FOR ENVIRONMENTAL PROTECTION › Section 17.2 - Definitions

Current through Reg. 49, No. 28; July 12, 2024
Unless specifically defined in the Texas Clean Air Act
				  (TCAA), the Texas Solid Waste Disposal Act (TSWDA), the Texas Water Code (TWC),
				  the Texas Tax Code (TTC), or the Texas Health and Safety Code (THSC), or in the
				  rules of the commission, the terms used by the commission have the meanings
				  commonly ascribed to them in the fields of pollution control or property
				  taxation. In addition to the terms that are defined by Chapter 3 of this title
				  (relating to Definitions), the TCAA, the TSWDA, TWC, TTC, and THSC, the
				  following words and terms, when used in this chapter, shall have the following
				  meanings, unless the context clearly indicates otherwise.
(1) Capital cost new--The estimated total
				capital cost of the equipment or process.
(2) Capital cost old--The cost of the
				equipment that is being or has been replaced by the equipment covered in an
				application. The value of this variable in the cost analysis procedure is
				calculated using one of the four hierarchal methods for this variable in the
				figure in §
									17.17(b)(1)
				of this title (relating to Partial Determinations).
(3) Cost analysis procedure--A procedure that
				uses cost accounting principles to calculate the percentage of a project or
				process that qualifies for a positive use determination as pollution control
				property.
(4) Environmental
				benefit--The prevention, monitoring, control, or reduction of air, water,
				and/or land pollution that results from the actions of the applicant. For
				purposes of this chapter, environmental benefit does not include the
				prevention, monitoring, control, or reduction of air, water, and/or land
				pollution that results from the use or characteristics of the applicant's goods
				or service produced or provided. For the purpose of this chapter, the terms
				"environmental benefit" and "pollution control" are synonymous.
(5) Marketable product--Anything produced or
				recovered using pollution control property that is sold as a product, is
				accumulated for later use, or is used as a raw material in a manufacturing
				process. Marketable product includes, but is not limited to, anything recovered
				or produced using the pollution control property and sold, traded, accumulated
				for later use, or used in a manufacturing process (including at a different
				facility). Marketable product does not include any emission credits or emission
				allowances that result from installation of the pollution control
				property.
(6) Partial
				Determination--A determination that an item of property or a process is not
				used wholly as pollution control.
(7) Pollution control property--A facility,
				device, or method for control of air, water, and/or land pollution as defined
				by TTC, §11.31(b).
(8) Tier
				I--An application containing property that is on the Tier I Table in §
									17.14(a)
				of this title (relating to Tier I Pollution Control Property) or that is
				necessary for the installation or operation of property located on the Tier I
				Table.
(9) Tier II--An application
				for property that is used wholly for the control of air, water, and/or land
				pollution, but is not located on the Tier I Table in §
									17.14(a)
				of this title.
(10) Tier III--An
				application for property used partially for the control of air, water, and/or
				land pollution and that does not correspond exactly to an item on the Tier I
				Table in §
									17.14(a)
				of this title.
(11) Use
				determination--A finding, either positive or negative, by the executive
				director that the property is used wholly or partially for pollution control
				purposes and listing the percentage of the property that is determined to be
				used for pollution control.