SECTION 6. APPLICANT

.01 In general . The owner of the solar or wind facility is the applicant who must apply for an allocation of Capacity Limitation. The owner of the facility is the recipient of the allocation of Capacity Limitation.

.02 Disregarded entities . If a qualified solar or wind facility is owned by an entity that is disregarded as separate from its owner for federal income tax purposes, the owner of the disregarded entity is the owner of the facility and is the applicant.

.03 Partnerships and S corporations . If a qualified solar or wind facility is owned by a partnership or S corporation, then the partnership or S corporation is the owner of the facility and is the applicant, not the partners or shareholders.