Current through Register Vol. XLI, No. 50, December 13, 2024
Section 110-6-3 - Statement of Pollution Control Facilities Tax Treatment3.1. Pollution control facilities are required for the protection and benefit of the environment and the general welfare of the public. However, pollution control facilities are considered to be nonproductive, to not add to the economic value of a business enterprise, and to have no market value after installation in excess of salvage value.