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.