No. 30184: R307-121. General Requirements: Eligibility of Expenditures for Purchase of Vehicles that Use Cleaner Burning Fuels for Corporate and Individual Income Tax Credits

DAR File No.: 30184
Filed: 07/13/2007, 08:36
Received by: NL

NOTICE OF REVIEW AND STATEMENT OF CONTINUATION

Concise explanation of the particular statutory provisions under which the rule is enacted and how these provisions authorize or require the rule:

Sections 59-7-605 and 59-10-1009 authorize income tax credit for those purchasing a new vehicle that uses clean fuels and for those who retrofit a vehicle to use clean fuels. Rule R307-121 sets forth conditions for eligibility and the process of application for corporate and individual income tax credits.

Summary of written comments received during and since the last five-year review of the rule from interested persons supporting or opposing the rule:

R307-121 has been amended twice: 1) DAR No. 25495, effective 01/09/2003, and no comments were received during this comment period; and 2) DAR No. 29797, effective 07/13/2007, and no comments were received during this comment period. No other comments were received about this rule since its last review.

Reasoned justification for continuation of the rule, including reasons why the agency disagrees with comments in opposition to the rule, if any:

Rule R307-121 is authorized and required by Sections 59-7-605 and 59-10-1009. Therefore, this rule should be continued.

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]

Authorized by:

Cheryl Heying, Director