New York Codes, Rules and Regulations
Title 6 - DEPARTMENT OF ENVIRONMENTAL CONSERVATION
Chapter X - DIVISION OF WATER RESOURCES
Subchapter A - GENERAL
Article 1 - MISCELLANEOUS RULES
Part 655 - Industrial Waste Treatment Facilities: Certification For Tax Purposes
Section 655.2 - Eligible industrial waste treatment facilities

Universal Citation: 6 NY Comp Codes Rules and Regs § 655.2

Current through Register Vol. 46, No. 39, September 25, 2024

(a) The following industrial waste treatment facilities, or portions thereof, are eligible for certification:

(1) facilities from a point immediately preceding the treatment, neutralization or stabilization device or devices to the point of discharge to the waters of the State, or to a municipal sewer system;

(2) facilities whose primary purpose is pollution abatement even though they may salvage marketable materials;

(3) pretreatment devices which produce an effluent that is in conformance with a municipal sewer use ordinance;

(4) for purposes of Tax Law deductions, facilities and pretreatment devices, the construction, reconstruction, erection or improvement of which is initiated on or after January 1, 1965;

(5) for purposes of Real Property Tax Law exemptions, facilities and pretreatment devices which were constructed or reconstructed subsequent to May 12, 1965.

(b) The following are ineligible for certification:

(1) facilities that rely solely upon dilution, dispersion or assimilation of pollutants in the receiving waters;

(2) holding tanks or similar structures unless followed by treatment, neutralization or stabilization;

(3) facilities whose primary purposes are salvage of materials which are usable in the manufacturing process or are marketable;

(4) collection systems including pumping and transmitting facilities preceding the point of treatment, neutralization or stabilization.

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