Section 16a-14-301 - Definitions(a) "Cogeneration system" means equipment used to produce electric energy and forms of useful thermal energy (such as heat or steam), used for industrial, commercial, heating, or cooling purposes, through the sequential use of energy and is equivalent to the designation "cogeneration facility" pursuant to the provisions of the Public Utility Regulatory Policies Act of 1978 ( Public Law 95-617) and regulations as defined in 18 CFR 292.(b) "Qualified cogeneration system" means a cogeneration system which meets the definition of "qualifying cogeneration facility" as determined by the Federal Energy Regulatory Commission, or its successor, pursuant to the provisions of the Public Utility Regulatory Policies Act of 1978 as defined in 18 CFR 292 and is therefore eligible for a property tax exemption under Subsection (63) of section 12-81 of the General Statutes.Conn. Agencies Regs. § 16a-14-301