No. 31389 (Amendment): R307-121. General Requirements: Clean Fuel Vehicle Tax Credits  

  • DAR File No.: 31389
    Filed: 05/07/2008, 03:25
    Received by: NL

    RULE ANALYSIS

    Purpose of the rule or reason for the change:

    The purpose of the change is to add clarifying definitions and to modify the language throughout Rule R307-121 so that it is consistent with a related new Rule R307-123 (see separate filing on Rule R307-123, in this issue.) (DAR NOTE: The proposed new Rule R307-123 is found under DAR No. 31390 in this issue, June 1, 2008, of the Bulletin.)

    Summary of the rule or change:

    The Air Quality Board is proposing to add the definitions of clean fuel, clean fuel vehicle, and Manufacturer's Statement of Origin to Rule R307-121. The Board is also proposing to make other changes to the language throughout Rule R307-121 that will ensure that it is consistent with a related new Rule R307-123 (see separate filing on Rule R307-123, in this issue.) This amendment also makes some other technical changes.

    State statutory or constitutional authorization for this rule:

    Sections 19-2-104, 59-7-605, and 59-10-1009

    Anticipated cost or savings to:

    the state budget:

    There is no change in costs for state government because this revision does not create any new requirements.

    local governments:

    Because the amendment does not create new requirements for sources owned or operated by local government, no change in costs is expected for other persons.

    small businesses and persons other than businesses:

    Small Businesses: Because the amendment does not create new requirements for sources, no change in costs is expected for small business. Other Persons: Because the amendment does not create new requirements for sources, no change in costs is expected for other persons.

    Compliance costs for affected persons:

    Because the amendment does not create new requirements for sources, no change in costs is expected for affected persons.

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

    No change in costs is expected for businesses, because the amendment does not create new requirements for sources. Richard W. Sprott, 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 MCARLILE@utah.gov

    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:

    07/01/2008

    Interested persons may attend a public hearing regarding this rule:

    6/20/2008 at 2:00 PM, DEQ Building, 168 N 1950 W, Room 201, Salt Lake City, UT

    This rule may become effective on:

    08/08/2008

    Authorized by:

    Bryce Bird, Planning Branch Manager

    RULE TEXT

    R307. Environmental Quality, Air Quality.

    R307-121. General Requirements: Clean Fuel Vehicle Tax Credits.

    R307-121-1. Authorization and Purpose[ and Authorization].

    This rule is authorized by Sections 59-7-605 and 59-10-1009. These statutes establish criteria and definitions used to determine eligibility for an income tax credit. R307-121 establishes procedures to provide proof of purchase to the [b]Board for an [item]OEM vehicle or the conversion of a vehicle for which an income tax credit is allowed under Sections 59-7-605 and 59-10-1009.

     

    R307-121-2. Definitions.

    Definitions. The following additional definitions apply to R307-121.

    "Clean fuel" means clean fuel as defined in Subsection 19-1-402(1).

    "Clean fuel vehicle" means clean fuel vehicle as defined in Subsection 19-1-402(2).

    "Conversion Equipment" means a package which may include fuel, ignition, emissions control, and engine components that are modified, removed, or added to a motor vehicle or special mobile equipment to make that vehicle or equipment eligible.[

    "Eligible" means:

    (i) an OEM vehicle; or

    (ii) a vehicle or special mobile equipment on which conversion equipment has been installed that meets the definition of "Certified by the Board" that is found in 59-7-605 and 59-10-1009.]

    "Manufacturer's Statement of Origin" means a certificate showing the original transfer of a new motor vehicle from the manufacturer to the original purchaser.

    "Original equipment manufacturer (OEM) vehicle" is defined in Subsection 19-1-402(8).

     

    R307-121-3. [Procedures]Demonstration of Eligibility for OEM Vehicles.

    To demonstrate that a vehicle is eligible, proof of purchase shall be made by submitting the following documents to the executive secretary:

    (1)(a) a copy of the Manufacturer's Statement of Origin or equivalent manufacturer's documentation showing that the vehicle is an OEM vehicle, or

    (b) a signed statement by an Automotive Service Excellence (ASE) certified technician that includes the vehicle identification number (VIN) and states that the vehicle is an eligible OEM vehicle; and

    (2) an original or copy of the purchase order, customer invoice, or receipt including the [vehicle identification number (VIN)]VIN; and

    (3) a copy of the current Utah vehicle registration.

     

    R307-121-4. [Procedures]Demonstration of Eligibility for Vehicles Converted to Clean Fuels.

    To demonstrate that a conversion of a motor vehicle to be fueled by clean fuel is eligible, proof of purchase shall be made by submitting the following documentation to the executive secretary:

    (1) the VIN;

    (2) the fuel type before conversion;

    (3) the fuel type after conversion;

    (4)(a) if the vehicle is registered within a county with an inspection and maintenance (I/M) program, a copy of the vehicle inspection report from an approved station showing that the converted [alternate]clean fuel vehicle meets all county emissions requirements for all installed fuel systems, or

    (b) in all other areas of the State a signed statement by an ASE certified technician that includes the VIN and states that the conversion is functional;

    (5) each of the following:

    (a) the conversion [system]equipment manufacturer,

    (b) the conversion [system]equipment model number,

    (c) the date of the conversion, and

    (d) the name, address, and phone number of the person that converted the vehicle;

    (6) proof of certification required in 59-10-1009(1)(b) or 59-7-605(1)(b); [and]

    (7) an original or copy of the purchase order, customer invoice, or receipt; and

    [(7)](8) a copy of the current Utah vehicle registration.

     

    R307-121-5. [Procedures]Demonstration of Eligibility for Special Mobile Equipment Converted to Clean Fuels.

    To demonstrate that a conversion of special mobile equipment to be fueled by clean fuel is eligible, proof of purchase shall be made by submitting the following documentation to the executive secretary:

    (1) a description, including serial number, of the special mobile equipment for which credit is to be claimed;

    (2) the fuel type before conversion;

    (3) the fuel type after conversion;

    (4) the conversion [system]equipment manufacturer and model number;

    (5) the date of the conversion;

    (6) the name, address and phone number of the person that converted the special mobile equipment; and

    (7) an original or copy of the purchase order, customer invoice, or receipt; and

    [(7)](8) proof of certification required in 59-10-1009(1)(b) or 59-7-605(1)(b).

     

    KEY: air pollution, alternative fuels, tax credits, motor vehicles

    Date of Enactment or Last Substantive Amendment: [July 13, 2007]2008

    Notice of Continuation: July 13, 2007

    Authorizing, and Implemented or Interpreted Law: 19-2-104; 19-1-402; 59-7-605; 59-10-1009

     

     

Document Information

Effective Date:
8/8/2008
Publication Date:
06/01/2008
Filed Date:
05/07/2008
Agencies:
Environmental Quality,Air Quality
Rulemaking Authority:

Sections 19-2-104, 59-7-605, and 59-10-1009

Authorized By:
Bryce Bird, Planning Branch Manager
DAR File No.:
31389
Related Chapter/Rule NO.: (1)
R307-121. General Requirements: Eligibility of Expenditures for Purchase of Vehicles that Use Cleaner Burning Fuels for Corporate and Individual Income Tax Credits.