(1) If base consumption levels are adjusted according to this rule, a purchaser of a coal using facility or an interest in a facility is a qualified purchaser for coal used in that facility.

(2) When an interest in a coal using facility is transferred, sold, or disposed of in any manner, the department shall assign to the acquiring party a proportionate share of the base consumption level attributable to that facility and reduce the consumption level by an equal amount for the party selling the interest.