No. 41701 (Amendment): Section R865-9I-54. Renewable Energy Credit Amount Pursuant to Utah Code Ann. Sections 59-10-1014 and 59-10-1106
(Amendment)
DAR File No.: 41701
Filed: 05/25/2017 11:32:48 AMRULE ANALYSIS
Purpose of the rule or reason for the change:
The section is removed in compliance with H.B. 23 from the 2017 General Session because it is unnecessary.
Summary of the rule or change:
H.B. 23 (2017) removes the discretionary rulemaking authority of the Tax Commission under Section 59-10-1014. Although the discretionary rulemaking authority of the Tax Commission remains under Section 59-10-1106, no rule is needed under that section. Rule R362-2, Renewable Energy Systems Tax Credits, provides guidance for the credits under Sections 59-10-1014 and 59-10-1106.
Statutory or constitutional authorization for this rule:
- Section 59-10-1106
- Section 59-10-1014
Anticipated cost or savings to:
the state budget:
None--The section is removed pursuant to H.B. 23 (2017) because it is unnecessary.
local governments:
None--The section is removed pursuant to H.B. 23 (2017) because it is unnecessary.
small businesses:
None--The section is removed pursuant to H.B. 23 (2017) because it is unnecessary.
persons other than small businesses, businesses, or local governmental entities:
None--The section is removed pursuant to H.B. 23 (2017) because it is unnecessary.
Compliance costs for affected persons:
None--The section is removed pursuant to H.B. 23 (2017) because it is unnecessary.
Comments by the department head on the fiscal impact the rule may have on businesses:
After conducting a thorough analysis, it was determined that this proposed rule will not result in a fiscal impact on businesses.
Rebecca Rockwell, Commissioner
The full text of this rule may be inspected, during regular business hours, at the Office of Administrative Rules, or at:
Tax Commission
Auditing
210 N 1950 W
SALT LAKE CITY, UT 84134Direct questions regarding this rule to:
- Christa Johnson at the above address, by phone at 801-297-3901, by FAX at 801-297-3907, or by Internet E-mail at cj@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:
07/17/2017
This rule may become effective on:
07/24/2017
Authorized by:
Rebecca Rockwell, Commissioner
RULE TEXT
R865. Tax Commission, Auditing.
R865-9I. Income Tax.
[
R865-9I-54. Renewable Energy Credit Amount Pursuant to Utah Code Ann. Sections 59-10-1014 and 59-10-1106.An amount certified by the Utah State Energy Program under rule R638-2, Renewable Energy Systems Tax Credit, as qualifying for the tax credit under Sections 59-10-1014 or 59-10-1106 shall, in the absence of fraud or misrepresentation, be the amount allowed by the commission as a credit under those sections.]KEY: historic preservation, income tax, tax returns, enterprise zones
Date of Enactment or Last Substantive Amendment: [
July 14, 2016]2017Notice of Continuation: November 10, 2016
Authorizing, and Implemented or Interpreted Law: 31A-32A-106; 53B-8a-112; 59-1-1301 through 59-1-1309; 59-2-1201 through 59-2-1220; 59-6-102; 59-7-3; 59-10; 59-10-103; 59-10-108 through 59-10-122; 59-10-108.5; 59-10-114; 59-10-124; 59-10-127; 59-10-128; 59-10-129; 59-10-130; 59-10-207; 59-10-210; 59-10-303; 59-10-401 through 59-10-403; 59-10-405.5; 59-10-406 through 59-10-408; 59-10-501; 59-10-503; 59-10-504; 59-10-507; 59-10-512; 58-10-514; 59-10-516; 59-10-517; 59-10-522; 59-10-533; 59-10-536; 59-10-602; 59-10-603; 59-10-1003; 59-10-1006; 59-10-1014; 59-10-1017; 59-10-1021; 59-10-1023; 59-10-1106; 59-10-1403; 59-10-1403.2; 59-10-1405; 59-13-202; 59-13-301; 59-13-302; 63M-1; 63N-2-201 through 63N-2-215
Document Information
- Effective Date:
- 7/24/2017
- Publication Date:
- 06/15/2017
- Type:
- Notices of Proposed Rules
- Filed Date:
- 05/25/2017
- Agencies:
- Tax Commission, Auditing
- Rulemaking Authority:
Section 59-10-1106
Section 59-10-1014
- Authorized By:
- Rebecca Rockwell, Commissioner
- DAR File No.:
- 41701
- Summary:
H.B. 23 (2017) removes the discretionary rulemaking authority of the Tax Commission under Section 59-10-1014. Although the discretionary rulemaking authority of the Tax Commission remains under Section 59-10-1106, no rule is needed under that section. Rule R362-2, Renewable Energy Systems Tax Credits, provides guidance for the credits under Sections 59-10-1014 and 59-10-1106.
- CodeNo:
- R865-9I-54
- CodeName:
- {38039|R865-9I-54|R865-9I-54. Renewable Energy Credit Amount Pursuant to Utah Code Ann. Sections 59-10-1014 and 59-10-1106}
- Link Address:
- Tax CommissionAuditing210 N 1950 WSALT LAKE CITY, UT 84134
- Link Way:
Christa Johnson, by phone at 801-297-3901, by FAX at 801-297-3907, or by Internet E-mail at cj@utah.gov
- AdditionalInfo:
- More information about a Notice of Proposed Rule is available online. The Portable Document Format (PDF) version of the Bulletin is the official version. The PDF version of this issue is available at https://rules.utah.gov/publicat/bull_pdf/2017/b20170615.pdf. The HTML edition of the Bulletin is a convenience copy. Any discrepancy between the PDF version and HTML version is resolved in favor of the PDF version. Text to be deleted is struck through and surrounded by brackets ([example]). Text ...
- Related Chapter/Rule NO.: (1)
- R865-9I-54. Renewable Energy Credit Amount Pursuant to Utah Code Ann. Sections 59-10-1014 and 59-10-1106.