(1) Before a person may claim a sales and use tax exemption under Section 19-12-201, the person shall obtain certification issued in accordance with Section 19-12-303.
(2) Except as provided in Subsection (4), for purposes of Subsection (1), if a certification relates to air pollution:
(a) a person shall submit an application under Section 19-12-301 or 19-12-302 to the director of the Division of Air Quality; and
(b) the director of the Division of Air Quality shall perform the duties described in:
(i) Section 19-12-303 related to certification; and
(ii) Section 19-12-304 related to revocation of certification.
(3) Except as provided in Subsection (4), for purposes of Subsection (1), if a certification relates to water pollution:
(a) a person shall submit an application under Section 19-12-301 or 19-12-302 to the director of the Division of Water Quality; and
(b) the director of the Division of Water Quality shall perform the duties described in:
(i) Section 19-12-303 related to certification; and
(ii) Section 19-12-304 related to revocation of certification.
(4) For purposes of Subsection (1), if a certification relates to property within the jurisdiction of the Board of Oil, Gas, and Mining under Section 40-6-5:
(a) a person shall submit an application under Section 19-12-301 or 19-12-302 to the director of the Division of Oil, Gas, and Mining; and
(b) the director of the Division of Oil, Gas, and Mining shall perform the duties described in:
(i) Section 19-12-303 related to certification; and
(ii) Section 19-12-304 related to revocation of certification.