N.J. Admin. Code § 7:14D-1.1

Current through Register Vol. 56, No. 24, December 18, 2024

Section 7:14D-1.1 - Purpose and applicability

(a) This chapter establishes the requirements and procedures by which the Department will determine whether treatment equipment or conveyance equipment purchased for an industrial facility for purposes of reusing further treated effluent in an industrial process will, in its operation, and considered in conjunction with the reuse of the further treated effluent that results from that operation, result in an environmental benefit to the water resources of the State.

(b) This chapter applies to treatment equipment or conveyance equipment that is or will be operated exclusively within the State.

(c) An applicant who is issued a determination of environmental benefit (DEB) under this chapter may submit the DEB to the Director of the Division of Taxation, N.J. Department of Treasury, for purposes of claiming a corporate tax credit pursuant to N.J.S.A. 54:10A-5.31 and/or of obtaining a sales tax refund pursuant to N.J.S.A. 54:32B-8.36.

N.J. Admin. Code § 7:14D-1.1