30 Tex. Admin. Code § 17.14 : ENVIRONMENTAL QUALITY — TEXAS COMMISSION ON ENVIRONMENTAL QUALITY — TAX RELIEF FOR PROPERTY USED FOR ENVIRONMENTAL PROTECTION — Tier I Pollution Control Property

(a) For the property listed in the Tier I Table located in this subsection that is used wholly for pollution control purposes, a Tier I application is required. A Tier I application must not include any property that is not listed in this subsection or that is used for pollution control purposes at a use percentage that is different than what is listed in the table. Unless otherwise designated with a partial use percentage on the Tier I Table, if a marketable product is recovered (not including materials that are disposed) from property listed in this subsection, a Tier III application is required.

(b) The commission shall review and update the Tier I Table at least once every three years.
(1) The commission may add an item to the table only if there is compelling evidence to support the conclusion that the item provides pollution control benefits and a justifiable pollution control percentage is calculable.
(2) The commission may remove an item from the table only if there is compelling evidence to support the conclusion that the item does not render pollution control benefits.

30 Tex. Admin. Code § 17.14

The provisions of this §17.14 adopted to be effective February 7, 2008, 33 TexReg 932; amended to be effective December 13, 2010, 35 TexReg 10964; amended to be effective August 28, 2014, 39 TexReg 6483; Amended by Texas Register, Volume 46, Number 01, January 1, 2021, TexReg 0176, eff. 1/7/2021