Sec. B-1. 36 MRSA §6652, sub-§1, as amended by PL 1997, c. 24, Pt. C, §14, is further amended to read:
1. Generally. Subject to the provisions of subsections 1-A and 1-B and of sections 6653 and 6654, a A person against whom taxes have been assessed pursuant to Part 2, except for chapters 111 and 112, with respect to eligible property and who has paid those taxes is entitled to reimbursement of those taxes from the State as provided in this chapter.
Sec. B-2. 36 MRSA §6652, sub-§1-C is enacted to read:
1-C. Certain energy facilities. Reimbursement for certain energy facilities under this chapter is limited as follows.
A. Reimbursement may not be made for a natural gas pipeline, including pumping or compression stations, storage depots and appurtenant facilities used in the transportation, delivery or sale of natural gas, but not including a pipeline that is less than a mile in length and is owned by a consumer of natural gas delivered through the pipeline.
B. Except as provided in paragraph C, reimbursement may not be made for property used to produce or transmit energy primarily for sale. Energy is primarily for sale if 2/3 or more of the useful energy is directly or indirectly sold and transmitted during the property tax year through the facilities of a transmission and distribution utility as defined in Title 35-A, section 3201, subsection 19.
C. A cogeneration facility is eligible for reimbursement on that portion of property taxes paid multiplied by a fraction, the numerator of which is the total amount of useful energy produced by the facility that is directly used by a manufacturing facility without transmission over the facilities of a transmission and distribution utility as defined in Title 35-A, section 3201, subsection 19 and the denominator of which is the total amount of useful energy produced.
D. For purposes of this subsection, unless the context indicates otherwise, the following terms have the following meanings.
(1) "Cogeneration facility" means the eligible property within a facility that produces electrical energy, thermal energy or both for commercial or industrial use when less than 2/3 of the useful energy produced by the facility during the property tax year is sold and transmitted directly or indirectly through the facilities of a transmission and distribution utility, as defined in Title 35-A, section 3201, subsection 19. "Cogeneration facility" includes eligible property within a heat recovery steam generator.
(2) "Useful energy" is energy in any form that does not include waste heat, efficiency losses, line losses or other energy dissipation.
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