26 CAR § 65-103. Certification

(a) Before a claim for income tax credit may be submitted to the Department of Finance and Administration, a certification must be obtained from the Director of the Division of Environmental Quality. (b) The certification statement must include: (1) A statement that the taxpayer is engaged in the business of reducing, reusing, or recycling solid waste material for commercial purposes, whether or not for profit; (2) The equipment purchased is waste reduction, reuse, or recycling equipment; and (3) The equipment is being used in the collection, processing, separation, or manufacturing of products containing at least fifty percent (50%) recovered waste materials, of which ten percent (10%) of the recovered waste materials is from post-consumer waste. (c) Any credit taken without the necessary certification will be disallowed.