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.

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