Section 1702-J. Definitions.
The following words and phrases when used in this article
shall have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Company." A corporation, partnership, limited liability
company, limited liability partnership, business trust,
affiliate, unincorporated joint venture or other business entity
doing business within this Commonwealth.
"Department." The Department of Revenue of the Commonwealth,
except as otherwise specifically indicated.
"Pass-through entity." Any of the following:
(1) A partnership as defined in section 301(n.0).
(2) A Pennsylvania S corporation as defined in section
301(n.1).
(3) An unincorporated entity subject to section 307.21.
"Qualified fuel." Waste coal, which shall include the
combustion of waste coal in facilities in which the waste coal
was disposed of or abandoned prior to July 31, 1982, or disposed
of thereafter in a permitted coal refuse disposal site
regardless of when disposed of, and used to generate
electricity, or such other waste coal combustion meeting
alternate eligibility requirements established by regulation.
Facilities combusting waste coal shall use, at a minimum, a
combined fluidized bed boiler and be outfitted with a limestone
injection system and a fabric filter particulate removal system.
"Qualified tax liability." The liability for taxes imposed
under Articles III, IV, VI, VII, VIII, IX, XI and XV. The term
does not include tax withheld under section 316.
"Qualified taxpayer." A company that satisfies all of the
following:
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