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The application must contain a description of the pollution control facilities or devices and describe their function(s). free online income tax filing Federal income tax refund status. The application must include a statement of the total cost of the facilities and devices and, where applicable, must state the portion of the total cost allocable to each function. DES "investigates" the application. The investigation generally includes a site visit to the facility and requests for such additional information as DES deems necessary. free online income tax filing Tax id numbers. Notification of the application is provided to the municipality in which the property is located. The municipality is afforded an opportunity to submit any information it deems relevant to the application. DES may hold a hearing on the application or it may make its determination based on its investigation. free online income tax filing Los angeles county tax assessor. Following DES' consideration of the application, it notifies both the business and the municipality of its determination. DES may determine that: (1) a facility or device is solely for pollution control; (2) a facility or device is not for pollution control; or (3) a facility or device is partially for pollution control. If DES determines that a facility or device is partially for pollution control, it also determines the percentage of the business' investment in the facility or device that is afforded a pollution control tax exemption. Following DES' written decision on an application, any party "aggrieved" by DES' determination must move for a rehearing within thirty (30) days of the decision or all challenges to the decision are deemed waived. DES must issue its decision on a motion for rehearing within ten (10) days of receipt of the motion. Any party aggrieved by DES' determination on a motion for rehearing must file an appeal by petition with the New Hampshire Supreme Court within thirty (30) days of the decision on rehearing or all challenges to that decision are deemed waived.
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