SECTION 6. APPLICANT

.01 In general . The owner of the solar or wind facility is the person who must apply for an allocation of Capacity Limitation. If the facility is determined to

be eligible for an allocation, and there is Capacity Limitation available to allocate, 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, and not its partners or shareholders, is the owner of the facility and is the applicant. For unincorporated organizations that have made or will make an election under § 761(a) to be excluded from the application of subchapter K of chapter 1 of the Code (subchapter K), the organization, and not its members, is the applicant.