Utah Administrative Code (Current through November 1, 2019) |
R307. Environmental Quality, Air Quality |
R307-121. General Requirements: Clean Air and Efficient Vehicle Tax Credit |
R307-121-1. Authorization and Purpose
Latest version.
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(1) 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.
(2) R307-121 establishes procedures to provide proof of purchase or lease, in accordance with 59-7-605(3)(b) or 59-10-1009(3)(b), to the director for an OEM vehicle, qualifying electric motorcycle, or the conversion of a motor vehicle or special mobile equipment for which an income tax credit is allowed under Sections 59-7-605 or 59-10-1009.