Section 125.214  Burden of Proof

If the applicant files a petition to contest under Section 125.206 of this Subpart or the Board otherwise directs that a hearing be held pursuant to Section 125.210 of this Subpart, the applicant has the burden to prove that the facility or portion thereof for which it seeks tax certification is a pollution control facility, as defined in Section 125.200(a)(1) of this Subpart, or that the device for which it seeks tax certification is a low sulfur dioxide emission coal fueled device, as defined in Section 125.200(b)(1) of this Subpart.