Section Puc 2502.02 - Began operation"Began operation" means, except where more specifically described in RSA 362-F:4(5), I(j) and (l):
(a) For a new renewable energy source that has never previously operated as an electric generation facility, the date that it was first placed in service as a capital asset for the purpose of beginning depreciation under the regulations of the Internal Revenue Code of 1986, as amended; and(b) For an electric generation facility that has repowered as a renewable energy source, the date that the facility or a capital addition thereto, for the purpose of repowering to renewable energy, is first placed in service as a repowered facility and as a capital asset for the purpose of beginning depreciation under the Internal Revenue Code of 1986, as amended.N.H. Admin. Code § Puc 2502.02
#9037, INTERIM, eff 11-27-07, EXPIRED: 5-25-08
New. #9169, eff 6-3-08
Amended byVolume XXXV Number 01, Filed January 8, 2015, Proposed by #10741, Effective 12/5/2014.Amended by Volume XXXVIII Number 06, Filed February 8, 2018, Proposed by #12473, Effective 2/1/2018, Expires 2/1/2028.