26 CAR § 261-401. Installation of a water measuring or metering device

(a)(1) An applicant must submit an Application for Water Meter Tax Credit to the Natural Resources Division of the Department of Agriculture. (2) Proof of purchase price of the device and of the installation cost, if installed by a person other than the applicant, must be included with the completed application. (b) All meters installed within the same tax year may be listed in one (1) credit application. (c) The division shall not collect an application fee from an applicant submitting a tax credit application for the installation of a water measuring or metering device. (d)(1) Credit for installation of meters does not require preapproval by the division or local conservation district. (2) Upon approval of an application, a certificate of tax credit approval as well as a certificate of completion will be issued by the division.