Chapter 75 FINANCE AND TAXATION.

75-8    EXEMPTION FOR CERTIFIED POLLUTION CONTROL EQUIPMENT, FACILITIES AND PROPERTY - DEFINITIONS

For the purposes of this Article, the following words or phrases shall have the meanings respectively ascribed to them by this section:

CERTIFIED POLLUTION CONTROL EQUIPMENT, FACILITIES AND PROPERTY - Any property, including real or personal property, equipment, facilities or devices, used primarily for the purpose of abating or preventing pollution of the atmosphere or waters of the commonwealth, and which the state certifying authority having jurisdiction with respect to such property has certified to the Department of Taxation as having been constructed, reconstructed, erected or acquired in conformity with the state program or requirements for abatement or control of water or atmospheric pollution or contamination.

STATE CERTIFYING AUTHORITY - The State Water Control Board for water pollution and the State Air Pollution Control Board for air pollution, including any interstate agency authorized to act in place of a certifying authority of the state.