No. 29798 (Repeal): R307-122. General Requirements: Eligibility of Expenditures for Purchase and Installation Costs of Fireplaces and Wood Stoves that Use Cleaner Burning Fuels

DAR File No.: 29798
Filed: 04/05/2007, 08:53
Received by: NL

RULE ANALYSIS

Purpose of the rule or reason for the change:

The Air Quality Board is proposing to repeal Rule R307-122 because it is no longer authorized under Sections 59-10-128 and 59-7-606. Section 59-10-128 was repealed in 2006 and Section 59-7-606 was limited to tax years 1992 through 2002; therefore, Rule R307-122 is no longer authorized under Utah Statute.

Summary of the rule or change:

The Air Quality Board is proposing to repeal Rule R307-122 because it is no longer authorized under Sections 59-10-128 and 59-7-606.

State statutory or constitutional authorization for this rule:

Sections 19-2-104, 59-10-128, and 59-7-606

Anticipated cost or savings to:

the state budget:

No change is expected to the state budget, because there was no tax credit authorized.

local governments:

This rule did not apply to local governments.

other persons:

There is no change in costs for other persons, because there was no tax credit authorized.

Compliance costs for affected persons:

There is no change in costs for affected persons, because there was no tax credit authorized.

Comments by the department head on the fiscal impact the rule may have on businesses:

No fiscal impact is expected for businesses, because there was no tax credit authorized. Dianne R. Nielson, Executive Director

The full text of this rule may be inspected, during regular business hours, at the Division of Administrative Rules, or at:

Environmental Quality
Air Quality
150 N 1950 W
SALT LAKE CITY UT 84116-3085

Direct questions regarding this rule to:

Mat E. Carlile at the above address, by phone at 801-536-4136, by FAX at 801-536-0085, or by Internet E-mail at [e-mail]

Interested persons may present their views on this rule by submitting written comments to the address above no later than 5:00 p.m. on:

05/31/2007

This rule may become effective on:

07/09/2007

Authorized by:

M. Cheryl Heying, Planning Branch Manager

RULE TEXT

R307. Environmental Quality, Air Quality.

[R307-122. General Requirements: Eligibility of Expenditures for Purchase and Installation Costs of Fireplaces and Wood Stoves that Use Cleaner Burning Fuels.

R307-122-1. Definitions.

Definitions. The following additional definitions apply to R307-122:

"Fireplaces and wood stoves" using clean burning fuels are:

(1) continual-feed wood pellet stoves

(2) high-mass wood stoves

(3) natural gas or propane free-standing fireplaces or inserts, but not including fireplace log systems, or

(4) any wood burning stove, fireplace, or fireplace insert that is certified by the Environmental Protection Agency in accordance with test procedures prescribed in 40 CFR Section 60.534.

 

R307-122-2. Amount of Credit.

As specified in Subsection 59-7-606 and Section 59-10-128, there is a credit against tax otherwise due under this chapter in an amount equal to 10%, up to a maximum of $50, of the total of:

(1) the purchase price or

(2) both the purchase price and installation cost of each approved fireplace or wood stove.

 

R307-122-3. Proof of Purchase.

Proof of purchase of an item for which a credit specified in R307-122-2 is allowed shall be made by submitting to the executive secretary, or representative appointed by the executive secretary:

(1) a copy of the sales receipt clearly stating the make, model, and price paid for the equipment and installation, and

(2) a completed copy of the "Clean Fuel Alternative Tax Credit Stoves/Fireplaces" form identifying the:

(a) owner's name and address;

(b) owner's social security number or taxpayer identification number;

(c) dealer's name and address;

(d) fireplace make and model;

(e) fireplace serial number;

(f) purchase price;

(g) installer's name and company name; and

(h) installation cost.

 

R307-122-4. Duty to Acknowledge Proof of Purchase.

An authorized representative of the executive secretary will acknowledge receipt of proofs specified in R307-122-3 by signing the relevant written statement provided on the State Tax Commission "Clean Fuel Alternative Tax Credit Stoves/Fireplaces" form.

 

KEY: air pollution, tax exemptions, stove*, fireplace*

Date of Enactment or Last Substantive Amendment: September 15, 1998

Notice of Continuation: March 26, 2002

Authorizing, and Implemented or Interpreted Law: 19-2-104; 59-10-128; 59-7-606]