Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 70 - Sales and Use Tax
Part 32 - Pollution Control Facilities (280-RICR-20-70-32)
Section 280-RICR-20-70-32.5 - Definitions

Universal Citation: 280 RI Code of Rules 20 70 32.5

Current through September 18, 2024

A. "Facility" means any land, facility, device, building, machinery or equipment, the construction, reconstruction, erection, installation or acquisition of which, in furtherance of federal or state requirements or standards for the control of water or air pollution or contamination, has been made by the taxpayer primarily to control the pollution or contamination, of the waters or the air of the state as defined in R.I. Gen. Laws Titles 46 and 23, respectively, and which has been certified by the Department of Environmental Management.

B. "Waters" shall have the meaning given in R.I. Gen. Laws Title 46.

C. "Water pollution" shall have the meaning given in R.I. Gen. Laws Title 46.

D. "Air pollution" shall have the meaning given in R.I. Gen. Laws Title 23.

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