RC-0749-2022 Office Use Only
ADDITION/ALTERATION PERMIT Permit#: Da!M - 292 2.
Town ofQc buiy APPLICATION Permit Fee: $ �d
742 Bay Road,Queensbury,NY 12804
P:518-761-8256 www.aueensbury.net Invoice#: y��
Flood Zone? Y Reviewed B�` r .
ProjeetLocation: 24 Cedarwood Dr. Queensbury, NY 12804
Tax Map ID ko . C Subdivis'
DU Ld 0 VE
PROJECT INFORMATION: DEC 2 g 2022
TOWN OF QUEENSBURY
TYPE: 9 Residential ❑ Commercial, Propos d Usk
C Single-Family ❑ Two-Family ❑ Multi-Family(#of units_) ❑ Townhouse
❑ Business Office ❑ Retail ❑ Industrial/Warehouse ❑ Garage (#of cars )
❑ Other(describe )
ADDITION SQUARE FOOTAGE: ALTERATION SQUARE FOOTAGE:
1st floor: 1st floor:
2nd floor: 2nd floor:
3rd floor: 3rd floor:
Basement (habitable space): Basement (habitable space
Total sq ft: Total sq
Scope of work to be done: Install egress window installation
Addition/Alteration Application Revised June 2022
r
ADDITIONAL PROJECT INFORMATION:
1. Estimated Cost of Construction: $ 7575.00
2. Source of Heat (.circle one): ❑ Gas ❑ Oil ❑ Propane ❑ Solar ❑ Other: Unknown
Fireplaces/inserts need a separate Fuel Burning Appliances & Chimney Application
3. Are there any structures not shown on the plot plan? ❑ YES ® NO Explain:
4. Are there any easements on the property? ❑ YES ® NO
SITE INFORMATION:
• Is this a corner lot? ❑ YES ® NO
• Will the grade be changed as a result of the construction? ❑ YES ® NO
• What is the water source? ❑ PUBLIC ❑ PRIVATE WELL
• What type of wastewater system is on the parcel? ❑ SEWER ❑ PRIVATE SEPTIC
DE:C; ARATION:
1. 1 acknowledge that no construction shall be commenced-prior to the issuance of a valid permit and will be
completed within a 12 month period.Any changes to the approved.plans prior to/during construction will require
the-submittal of amended plans,additional reviews and re-approval.
2. If,for any reason,the building permit application is withdrawn, 30%of the fee is retained by the Town of
Queensbury.After 1 year from the initial application date, 100%of the fee is retained.
3. Ifthework is not completed by the 1 year expiration date the permit may be renewed, subject to fees
. and department approval.
4. 1 certify that the application, plans and supporting materials are a true and a complete statement and/or description
of the work proposed,that all work will be performed in accordance with the NYS Building Codes, local building laws
and ordinances, and in conformance with local zoning regulations.
S. I acknowledge that prior to occupying the facilities proposed I, or my agents, will obtain a certificate of
occupancy.
6.. 1 also understand that I/we are required to provide an as-built survey by a licensed land surveyor of all newly
constructed facilities prior to issuance of a certificate of occupancy.
I have read and agree to the above:
PRINT NAME: Kelly Kovacs
SIGNATURE: DATE: 1 2/22/22
Addition/Alteration'Application Revised June 2022
CONTACT INFORMATION: PLEASE PRINT LEGIBLY OR TYPE, PLEASE INCLUDE AN EMAIL
• Applicant:
Name(sI- Adirondack Basement Systems
Mailing Address, C/S/Z: 4 Jones Rd
-Cell Phone: �)5183719621 Land Line: � )
Email:kelly.kovacs@adirondackbasement.com
• Primary Owner(s):
Name(s): Leslie Warren
Mailing Address, C/S/Z: Cedarwood Ct. Queensbury, NY
Cell Phone: ( )5184439272 Land Line: � )
Email:.warrencreate@aol.com
-❑ Check if all work will be performed by property owner only
• Contractor(s): (List all additional contractors on the back of this form)
.Contact Names):'Adirondack Basement Systems
Contractor Trade: Basement waterproofing and construction
Mailing Address, C/S/Z: 4 Jones Rd. Halfmoon, NY 12065
Cell Phone: ( )5183719621 Land Line: � )
Email:kelly.kovacs@adirondackbasement.com
**Workers' Comp documentation must be submitted with this application**
• Arch itect(s)/Engi nee r(s):
Business Name:
Contact Name(s):
Mailing Address, C/S/Z:
Cell Phone: Land Line: � )
Email:
Contact Person for Compliance in regards to this project: Kelly Kovacs
Cell.Phone: - ( )5182262982 Land Line:
Email:kelly.kovacs@adirondackbasement.com
Addition/Alteration Application Revised June 2022
D ECEOVE
DEC 2 8 2022
EGRESS MEASUREMENT SHEET TOWN OF QUEENSBURY
BUILDING&CODES
WINDOW SIZE:
296'9-2-12 RC-0749-2022 PELLA SLIDER STANDARD
Warren, Leslie 48"x48"
24 Cedarwood Ct INSWING STOCK SIZES
EgreSS Window 28"x46", 31"x41", 35.5"x36"
WINDOW SIZE
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CEILING OR HEADER ETC
'Qit4 QUEENSBURY
C Bkilt: It�G DEPARTMENT APEWEL: 42'.' or 54"wide
Ba oiiouriimit d examination,complia $_ _40" max window width-
" wit ours=cpn l `etab shall not be construe
ind atin' h,. s and specifications ar$ 2_)()(_54" 36" &48"
�ii full comp- the Building Codes o
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II size -48 max window width-60
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CUSTOM WINDOWS NEED SEPARATE PRICING
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Interior Exterior
Drainage Drainage
csr name address date
EGRESS WORKSHEET
• IDENTIFY WHERE ALL UTILITIES ENTER THE HOME AND WHERE
THEY RUN UNDERGROUND
�``` • MEASURE AND MARK THE DISTANCE FROM THE EGRESS TO THE
PROPERTY LINE
DOES THE GRADE F
ALL Ain/ ,F OM TH USE WHERE THE
EGRESS IS GOING?-�l6 �� 'ZS �rn
• IS THERE PROPER CLEARANCE FOR THE EQUIPMENT NEEDED
• WHAT IS THE TYPE OF SOIL?
\, • ARE THERE FOOTER DRAINS
• IS THE CUSTOMER KEEPING THE . A N 7
. OIL.
V . IS THE BASEMENT CURRENTLY FINISHED.
• IS THERE WATER AND ELECTRICITY AVAILABLE. �S
• IS THERE LANDSCAPING OR EQUIPME TINT AY
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Front of house
csr name address date
job Work Sheet
Inside inspection `. Outside Inspection Photos Sketch Careful Measurements
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UILLESS OTNERWESE SPECIFlED: FlN6M:�-�.�__..««................-.,....».-.<�DEBURAND m�_,�--._--»-��'y,�•`.wM~^.-��» .
MMENSIONS ARE IN MIIUMETERS ( {BREAF SHARP OO NOTSCAIEDRAWING REV81ON ^
SOEERANC6:N: ;EDGES -.........._...,_,.._.,,.,,,... _..._.. ..._-�...._....,._.,.�...... __.,
RocicWell, LLC
71111 NAME � SIGNATURE I DAfE i 1 �TME7••-_,.,._.-__..,,.„.__....,._.-«...,....rv..,,.__......__........_..-__,«._.,._..,-...,-.,,._«._...'
DRAW11 1 ; Premier Window Well
66 x 39 x 60
WPT-663960
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SHEET OF I
DocuSign Envelope ID:8C4225CA-9425-4EA2-BASE-B9185B676AD1
'�of Prepared by: Prepared for:
Jon Roz Leslie Warren
Rdirofndack aasg en i_- jroz@adirondackbasement.com P (518)443-9272
Adirondack Basement Systems,Inc Job location:
Basement&Foundation-Specialists
www.AdirondackBasement.com 24 Cedarwood Dr
TF 800-752-5807 Queensbury,NY 12804-1333
O 518-371-9621
F 518-371-5888
Prepared on:
12-12-22
Product List
Egress Window Well,Premier Medium ...... 1 Egress Cutting,Poured ..................... 1 Egress Excavation,Equipment Excavation ... 1
Egress Window,Large ...................... 1
Project Summary
Add.Means of Egress ............................................ $
e�,.•sum:xmu, ._.._.._......_.._.._......_..........e.._.
i
m .-
Total Investment ................................................ $ , .��. ...� i
Total Contract Price $
Deposit Required-25% :..._ ..;_.
Deposit Paid ..................................................... $
Amount Due Upon Installation $ Wy ,,�,dpmd
Dtlw t0 fim0ed
Customer Consent
Any alteration from the above specifications and corresponding price adjustment(if necessary)will be made only at the Customer's request or approval..
Completing the work in this Proposal at the time scheduled is contingent upon accidents or delays beyond our control.This Proposal is based primarily on
the Customer's description of the problem.This Proposal may be withdrawn if not accepted by the Customer within 30 days.
Authorized Signature �JAln, �ti, Date 12/12/2022
Acceptance of Contract—I am/we are aware of and agree to the contents of this Proposal,the attached Job Detail sheet(s),and the attached Limited
Warranty,(together,the"Contract").You are authorized to do the work as specified in the Contract.I/we will make the payment set forth in this Contract
at the time the project is completed.I/we will pay your service charge of 1-1/3%per month(16%per annum)if my/our account is 30 days or more past due,
plus your attorney's.fees and costs to collect and enforce this Contract.
Any requirements imposed by a local municipality not specifically defined in this proposal may incur a separate charge. Electrical work is not included
unless specifically defined In this proposal.
,{ 12/13/2022
Customer Signature "\_ , /// ` „ram Date
Customer has received a copy of the"Repair Science"book. Initial
ATripleSafe and Full Perimeter system has been recommended. Initial
Adirondack Basement Systems,Inc Job Location Page 1/6
4 Jones Rd Halfnioon NY 12065 24 Cedarwood Dr Queensbury NY 12804-1333 12-12-22(11)
- DocuSign Envelope ID:8C4225CA-9425-4EA2-BA9E-B9185B676AD1
Job Details
40, Excavator Route . .1113 1dItEIPd4pC@�pUAlCam EMU a' X3V11RM13M U13iaaM_ aaJIMU
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ta
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Driveway
All Rocom=w&d sad Proposed
Sygb=sad Mate nab are shown.
' Ce&wood Drive
one &wp edam d
E. - .. . wM he iaetsuea.
Typeof Wall ................................................................................................................................ Poured Concrete
ExistingWall Finish ....................................................................................................................................... Plain
ExistingFloor Finish ................................................................................................................................. Concrete
Sub-Floor System ...................................................................................................................................... Neither
Adirondack Basement Systems,Inc Job Location Page 2/6
4 Jones-Rd Halfmoon NY 12065 24 Cedarwood Dr Queensbury NY 12804-1333 12-12-22(11)
• Docu5ign Envelope ID:8C4225CA-9425-4EA2-BA9E-B9185B676AD1
Job Details (Continued)
Specifications
1)66"Wide x 44"proj.x 60"Deep Elite Series RockWell with Elite Cover and 48"x 48"Slider Window 2) 3) 4)
Contractor Will
1.)Remove and replace concrete as necessary in the workplace.
Customer Will
1.)Repair any sprinkler lines that may be damaged during the installation.
Additional Notes
Customer agrees to pay sales tax on all items required by state law. Customer agrees to submit a complete ST-124 for any items
considered a capital improvement as de i d by I . If this form is not submitted,customer agrees to pay any taxes levied by the
state. Customer initial
Customer agrees to:
Free and clear access to the building and grounds-ABS vehicles on driveway/property.
Make free and clear access to the wall and work area by moving any of the applicable items:
Washer and Dryer
Work bench
That the shrubs and 6"x6 pavers in the excavator route may be damaged/scarificed.
Customer has been made aware:
That personal items should be protected/removed if they could be damaged by vibration or dust.
Adirondack Basement Systems,Inc Job Location Page 3/6
4 Jones Rd Halfrnoon NY 12065 24 Cedarwood Dr Queensbury NY 12804-1333 12-12-22(11)
DoCOSIgn Envelope ID:8C4226CA-9425-4EA2-BA9E-B9185B676AD1
Recommendations to Your Project
My Basement 142 ft Basement to Beautiful Panels $
My Basement 142 ft Rim Joist Insulation $
142 ft Remove RimJoist Fiberglass Insulation
30 Floor Crack Nexus Pro Ft.
)JI
--71
4
IV
L
AMP'=
O.'11cy lh;�,"`c prop- zald con aw'e!�A
vwiE
Adirondack Basement Systems,Inc Job Location Page 4/6
4.1ones Rd Halfrnoon NY 12065 24 Cedarwood Dr Queensbury.NY 12804-1333 12-12-22(11)
DocuSign Envelope ID:8C4225CA-9425-4EA2-BA9E-B9185B676AD1
Limited- Warranty
Standard Exclusions Permitted By State Law
This Foundation Limited Warranty("Warranty")is made in lieu of and excludes all other warranties,express or implied,and all other obligations on the part of Adirondack
Basement Systems("Contractor")to the customer("Customer").There are no other verbal or written warranties and no warranties that extend beyond the description on the
face hereof,including NO WARRANTIES OF EXPRESS OR IMPLIED MERCHANTABILITY OR FITNESS FOR A PARTICULAR PURPOSE.
General Terms
For the applicable time periods indicated below,this Warranty is transferable at no charge to future owners of the structure on which the work specified in this Contract is
completed.This Warranty is in effect if the job specified in this Contract is completed and paid in full and,alternatively,is null and void if full payment is not received.Contractor
does not warrant products not mentioned below,but some of such products may be covered by a manufacturer's warranty.All material used is warranted to be as specified in
this Contract.All work will be completed in a workmanlike manner according to the standard practices of the industry.
Exclusions
THIS WARRANTY DOES NOT COVER,CONTRACTOR SPECIFICALLY DISCLAIMS LIABILITY FOR,AND CUSTOMER HOLDS CONTRACTOR HARMLESS.FROM:1)exterior
waterproofing;2)plumbing damage;3)Customer-caused damage;4)dust from installation;5)damage to real or personal property such as walls,countertop,or floor coverings,
framing,sheetrock,exterior materials,cabinets,appliances,and so on,including any damage alleged to have been done by the Contractor's use of heavy equipment necessaryto
complete the job;6)any injury or damage caused by mold to property or person;7)failure or delay in performance or damage caused by acts of God(flood,fire,storm,methane
gas,etc.),acts of civil or military authority,or any cause outside Contractor's control;8)damage from a lifting operation;9)basement water seepage;and 10)damage from heave,
lateral movements/forces of hillside creep,land sliding,or slumping of fill soils.While Contractor assumes responsibility for utility damage that occurs as a result of Contractor's
installation,such protection is limited to replacing/repair the area Contractor damaged and does not include any upgrades to utilities for code compliance or other reasons.
Items For Which Customer Is Responsible
Customer shall:1)make full payment to the crew leader upon completion of work;2)prepare the work area for installation;3)be responsible for anyfinish carpentry,painting,
paneling,landscaping,etc.that may.be necessary after Contractor's work is finished;4)mark private lines(satellite,propane,sprinkler,etc.)5)maintain positive drainage away
from the repaired wall(s);6)keep gutters clean and in good working order;7)direct downspouts a sufficient distance away from the repaired wall(s);8)maintain proper
expansion joints in concrete slabs that are adjacent to the repaired wall(s);and 9)any items mentioned in this Contract under"Customer Will"or"Additional Notes."
Warranty Activation
Warranty is in effect when job is completed and paid in full.
Exclusions
THIS WARRANTY DOES NOT COVER,AND THE CONTRACTOR SPECIFICALLY DISCLAIMS LIABILITY FOR WATER DAMAGE TO FLOOR COVERINGS,FURNITURE,
STORED ITEMS,FINISHED WALLS AND OTHER OBJECTS INSIDE THE FOUNDATION.Contractor will not be responsible for any damages caused by mold,to include but not
be limited to property damage,personal injury,loss of income,emotional distress,death,loss of use,loss of value,and adverse health effects,or any other effects.Homeowner
agrees to keep area dry and report all other obligations on contractor's part.There are no other warranties verbal or written.
Adirondack Basement Systems,Inc Job Location Page 5/6
4 Jones Rd Halfmoon NY 12065 24 Cedarwood Dr Queensbury NY 12804-1333 12-12-22(11)
' DocuSign Envelope ID:8C4225CA-9425-4EA2-BA9E-B9185B676AD1
Notice of Right to Cancel
You are entering into a contract.If that contract is a result of,or in connection with a salesman's direct contact with,or call to you at your
residence without your soliciting the contract or call,then you have a legal right to void the contract or sale by notifying us within 14
business days from whichever of the following events occurs last:
1.The date of the transaction,which is:12/13/2022 or
2.The date you received this notice of cancellation.
How to Cancel
If you decide to cancel this transaction,you may do so by notifying us in writing at:
Adirondack Basement Systems
4 Jones Rd
Halfmoon,NY 12065
Adirondack Basement Systems,Inc
TF 800-752-5807
O 518-371-9621
F 518-371-5888
www.AdirondackBasement.com
4 Jones Rd
Halfmoon,NY 12065
You may use any written statement that is signed and dated by you and states your intentions to cancel,or you may use this notice by
dating and signing below.Keep one copy of the notice because it contains important information about your rights.
I wish to cancel.
Owner's Signature Date
Owner's Signature Date
'The undersigned acknowledges receipt of the two copies of the Notice of Right to Cancel.
12/13/2022
Owner's Signature Date
Owner's Signature Date
Adirondack Basement Systems,Inc Job Location Page 6/6
4 Jones Rd Halfmoon NY 12065 24 Cedarwood Dr Queensbury.NY 12804-1333 12-12-22(11)
' DocuSign Envelope ID:8C4225CA-9425-4EA2-BA9E-B9185B676AD1
NEW Department of Taxation and Finance ��-124
YO K New York State and Local Sales and Use Tax
STATE Certificate ®f Capital Improvement (12/15)
After this certificate is completed and signed by both the customer and the contractor performing the capital improvement,
it must be kept by the contractor. Copies of this certificate must be furnished to all subcontractors on the job and retained
as part of their records.
Read this form completely before making any entries.
This certificate may not be used to purchase building materials exempt from tax.
Name of contractor(print or type) Name of customer(print L 69lie Warren
Adirondack Basement Systems
Address thumberand street) Address(number and street)
4 Jones Rd 24 Cedarwood Dr
City State ZIP code City State ZIP code
Halfmoon NY 12065 Queensbury, NY 12804-1333
Sales tax Certificate of Authority number(if any)
To be completed by the customer
Describe capital improvement to be performed:
Capital Improvement
Emergency Escape Egress Window
Project name
Leslie Warren
Street address(where the work Is to be performed) City State ZIP code
24.Cedarwood Dr Queensbu NY 12804-1333
I certify that:
• I am the(mark an Xin one) ER owner ❑ tenant of the real property identified on this form;and
the work described above will result in a capital improvement to the real property as outlined in the instructions of this form;and
this contract(mark an X to one) ❑ includes ® does not include the sale of any items that will not become a permanent part of the
real property(for example,a free-standing microwave or washing machine).
I understand.that:
• I will be responsible for any sales tax,interest,and penalty due on the contractor's total charge for tangible personal property and for
labor if it Is determined that this work does not qualify as a-capital improvement;and
• I will be required to pay the contractor the appropriate sales tax on tangible personal property(and any associated services)when the
property installed by the contractor does not become a permanent part of the real property;and
• I will be subject to civil or criminal penalties(or both)under the Tax Law if I issue a false or fraudulent certificate. na Signature of ustom Title Ms.. iV13/2022
To be completed by the contractor
I,the contractor,certify that I have entered into a contract to perform the work described by the customer named above,and that I
accept this form in good faith.(A copy of the written contract,if any,Is attached.)I understand that my failure to collect tax as a result of
accepting an improperly completed certificate will make me personally liable for the tax otherwise due,plus penalties and interest.
Signature of contractor or officer ntie Date
This certificate is not valid unless all entries are completed.
Docu5ign Envelope ID:8C4225CA-9425.4EA2-BA9E-B9185B676AD1
• Page 2 of 2 ST.124(12115)
Instructions
When the customer completes this certificate and gives it to the Temporary facilities at construction sites-
contractor,who accepts it in good faith,it is evidence that the Subcontracts to provide temporary facilities at construction sites
work to be performed will result in a capital improvement to real that are necessary for the construction of a capital improvement
property. are considered to be part of the capital improvement project.
A capital improvement to real property is an addition or alteration Examples of temporary facilities include temporary:
to real property that: •_ heat,electric,or plumbing services;
(a)substantially adds to the value of the real property or • protective pedestrian walkways;and
appreciably prolongs.the useful life of the real property,and . scaffolding services.
(b)becomes part of the real property or is permanently affixed
to the real property so that removal would cause material A primary contractor purchasing qualifying temporary facilities
damage to the property or article itself,and from a subcontractor must give the subcontractor a copy of
(c)is intended to become a permanent installation. Form ST-124 issued to the primary contractor by the customer
(including.a customer that is an exempt organization)to
The work performed by the contractor must meet all three of purchase the subcontractor's services exempt from tax.
these requirements to be considered a capital improvement. A certificate is accepted in good faith when a contractor has no
This certificate may not be issued unless the work qualifies as knowledge that the certificate is false or is fraudulently given,
a capital improvement.See Tax Bulletin Capital Improvements and reasonable ordinary due care is exercised in the acceptance
(TB-ST 104). of the certificate.
If a contractor performs work that constitutes a capital If a contractor gets a properly completed Form ST-124 from the
improvement,the contractor must pay tax on the purchase customer within 90 days after rendering services,and accepts it
of building materials or other tangible personal property,but in good faith,the customer bears the burden of proving the job
is not required to collect tax from the customer for the capital or transaction was not taxable.
improvement.No credit or refund is allowed for the tax paid
on the cost of materials by the contractor.See Tax Bulletin If you are a contractor who installs items such as washing
Contractors—Sales Tax Credits(TB-ST-130). machines,clothes dryers,dishwashers,refrigerators,furniture,
For.guidance as to whether a job is a repair or a capital etc.,which when installed or placed in real property do not
Improvement,see Publication 862,Sales and Use Tax become part of the real.property,you must collect tax on your
Classifications of Capital Improvements and Repairs to Real charge for the installation.The individual charge for any of these
Property, items is also taxable as the sale of tangible personal property.
If a contractor does not get a properly completed Certificate of
A contractor,subcontractor,property owner,or tenant,may
Capital improvement within 90 days,the contractor bears the
not use this certificate to purchase building materials or other
burden of proving the work or transaction was a capital
tangible personal property tax free.A contractor's acceptance
Improvement.The failure to get a properly completed certificate,
of this certificate does not relieve the contractor of the liability for .
sates tax on the purchase re building materials or other tangible however,does not change the taxable status of a transaction;a
contractor may still show that the transaction was a
personal property subsequently Incorporated into the real property capital
as a capital improvement unless the contractor can legally Issue improvement.
Form ST-120.1, Contractor Exempt Purchase Certificate.(See Contractors and subcontractors must keep any exemption
-Publication 862 for additional information.) certificate for at least three years after the due date of the last
return to which it relates,or the date the return was filed,if later.
The term materials is defined as items that become a.physicai
component part of real or personal property,such as lumber, The contractor
bricks,or steel.This term also includes items such as doors, exempt sale maddee t tao a particular customer with the exemption
n
p maintain a method of associating
certificate on file for that customer,
windows,sinks,and furnaces used in construction.
Floor covering Need help?
Floor covering such as carpet,carpet padding,linoleum and www Visit our website at www.tax.ny.gov
vinyl roll flooring,carpet tile,linoleum tile,and vinyl the installed
as the initial finished floor covering in new construction,a get information and manage your taxes online
new addition to an existing building or structure,or in a total check for new online services and features
reconstruction of an existing building or structure,constitutes a
capital improvement regardless of the method of installation.As egg Telephone assistance
a capital improvement,the charge to the property owner for the
Installation of floor covering is not subject to New York State and Sales Tax Information Center: (518)485-2889
local sales and use taxes.However, the retail purchase of floor To order forms and publications: (518)457-5431
covering(such as carpet or padding)itself Is subject to tax.
Text Telephone(TTY)Hotline(for persons with
Floor covering installed other than as described above does hearing and speech disabilities using a TTY): (518)485-5082
not qualify as a capital improvement.Therefore,the charges for
materials and labor are subject to sales tax.The contractor may Persons with disabilities:In compliance with the
apply for a credit or refund of any sales tax already paid on the &I Americans with Disabilities Act,we will ensure that our
materials. lobbies,offices,meeting rooms,and other facilities are
accessible to persons with disabilities. If you have questions
The term floor covering does not include flooring such as about special accommodations for persons with disabilities,call the
ceramic tile,hardwood,slate,terrazzo,and marble.The rules information center.
for determining when floor covering constitutes a capital
improvement do not apply to such flooring.The criteria stated in Privacy notification
(a),(b),and(c)above apply to such flooring. See our website or Publication 54,Privacy Notification.