(1) “Fluidized bed energy production facility” shall mean a fluidized bed combustion unit, installed in a plant facility located in this state, which is fueled by Kentucky coal and which employs fluidized bed combustion technology, installed on or after August 1, 1986, to burn said coal for the purpose of producing thermal, mechanical or electrical energy. The energy produced through the employment of the fluidized bed combustion technology must constitute the major energy source for the primary operations of the plant facility.
(2) “Fluidized bed combustion technology tax exemption certificate” shall mean that certificate issued by the Department of Revenue pursuant to KRS § 211.392.
Effective: June 20, 2005
History: Amended 2005 Ky. Acts ch. 85, sec. 625, effective June 20, 2005. — Amended
1994 Ky. Acts ch. 488, sec. 6, effective July 15, 1994. –Created 1986 Ky. Acts ch.
476, sec. 1, effective July 15, 1986.