Ga. Comp. R. & Regs. R. 187-3-1-.05 - Eligibility Rulings

Any taxpayer contemplating installing a solar energy system and claiming the solar tax credit or any business dealing in solar energy systems and/or system components who is uncertain as to the applicability of the tax credit to a given product or material may petition the Office of Energy Resources for clarification of these rules. The procedures for petitioning are as follows:

(a) The petition must be labeled "Solar Tax Credit Eligibility Petition" and sent to: Director, Office of Energy Resources, Suite 615, 270 Washington Street, S.W., Atlanta, Georgia 30334;

(b) The petition must contain:

1. A description of the solar energy system, including any drawings, product literature or other graphics available;

2. A clear indication of the items whose qualification for the credit is in question; and

3. The name, address and phone number of the petitioner;

(c) The OER will respond in writing to the petitioner within 30 days of the date of receipt of the petition, stating the decision and the reasons for the ruling, which shall be considered a final ruling; and

(d) All rulings will be available to the public for inspection in the OER's offices upon request.

Notes

Ga. Comp. R. & Regs. R. 187-3-1-.05

O.C.G.A. 48-7-29.2.

Original Rule entitled "Eligibility Rulings" was filed on August 16, 1984; effective September 5, 1984.