This chapter will be applicable to any applicant to the department for machinery and equipment certification, provided that this applicant has incurred or will incur a local tax liability to which the tax exemption can be applied pursuant to § 58.1-3661 of the Code of Virginia. As provided in § 10.1-1183 of the Code of Virginia, whenever a reference is made to the Department of Waste Management it shall mean the Department of Environmental Quality.
9 Va. Admin. Code § 15-30-60
Statutory Authority
§§ 58.1-338, 58.1-439.7, 58.1-439.8, and 58.1-3661 of the Code of Virginia.