The purpose of this chapter is to establish the procedure and mechanism for an owner of pollution control property to apply to the commission for a determination of pollution control use.

Source Note: The provisions of this §17.1 adopted to be effective June 17, 1999, 24 TexReg 4425; amended to be effective February 7, 2008, 33 TexReg 932; amended to be effective December 13, 2010, 35 TexReg 10964