[Code of Federal Regulations]
[Title 40, Volume 1]
[Revised as of July 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 40CFR20.5]

[Page 240]
 
                   TITLE 40--PROTECTION OF ENVIRONMENT
 
               CHAPTER I--ENVIRONMENTAL PROTECTION AGENCY
 
PART 20_CERTIFICATION OF FACILITIES--Table of Contents
 
Sec. 20.5  Applications.

    Applications for certification under this part shall be submitted in 
such manner as the Administrator may prescribe, shall be signed by the 
applicant or agent thereof, and shall include the following information:
    (a) Name, address, and Internal Revenue Service identifying number 
of the applicant;
    (b) Type and narrative description of the new identifiable facility 
for which certification is (or will be) sought, including a copy of 
schematic or engineering drawings, and a description of the function and 
operation of such facility;
    (c) Address (or proposed address) of facility location;
    (d) A general description of the operation in connection with which 
the facility is (or will be) used and a description of the specific 
process or processes resulting in discharges or emissions which are (or 
will be) controlled or prevented by the facility.
    (e) If the facility is (or will be) used in connection with more 
than one plant or other property, one or more of which were not in 
operation before January 1, 1976, a description of the operations of the 
facility in respect to each plant or other property, including a 
reasonable allocation of the costs of the facility among the plants 
being serviced, and a description of the reasoning and accounting method 
or methods used to arrive at these allocations.
    (f) A description of the effect of the facility in terms of type and 
quantity of pollutants, contaminants, wastes, or heat, removed, altered, 
stored, disposed of, or prevented by the facility.
    (g) If the facility performs a function other than removal, 
alteration, storage, prevention, or disposal of pollutants, 
contaminants, wastes, or heat, a description of all functions performed 
by the facility, including a reasonable identification of the costs of 
the facility allocable to removal, alteration, storage, prevention, or 
disposal of pollutants, contaminants, wastes, or heat and a description 
of the reasoning and accounting method or methods used to arrive at the 
allocation.
    (h) Date when such construction, reconstruction, or erection will be 
completed or when such facility was (or will be) acquired;
    (i) Date when such facility is placed (or is intended to be placed) 
in operation;
    (j) Identification of the applicable State and local water or air 
pollution control requirements and standards, if any;
    (k) Expected useful life of facility;
    (l) Cost of construction, acquisition, installation, operation, and 
maintenance of the facility;
    (m) Estimated profits reasonably expected to be derived through the 
recovery of wastes or otherwise in the operation of the facility over 
the period referred to in paragraph (a)(6) of 26 CFR 1.169-2;
    (n) The percentage (if any, and if the taxpayer claims that the 
percentage is 5 percent or less) by which the facility (1) increases the 
output or capacity, (2) extends the useful life, or (3) reduces the 
total operating costs of the operating unit of the plant or other 
property most directly associated with the pollution control facility 
and a description of the reasoning and accounting method or methods used 
to arrive at this percentage.
    (o) Such other information as the Administrator deems necessary for 
certification.

[36 FR 22382, Nov. 25, 1971, as amended at 43 FR 1340, Jan. 9, 1978]

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