Utah Administrative Code (Current through November 1, 2019) |
R307. Environmental Quality, Air Quality |
R307-122. General Requirements: Heavy Duty Vehicle Tax Credit |
R307-122-2. Definitions
Latest version.
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The following additional definitions apply to R307-122.
"Heavy duty vehicle" means heavy duty vehicle as defined in Subsection 59-7-618(1)(c) and 59-10-1033(1)(c).
"Original equipment manufacturer (OEM) vehicle" means original equipment manufacturer (OEM) as defined in Subsection 19-1-402(8).
"Qualified heavy duty vehicle" means qualified heavy duty vehicle as defined in 59-7-618(1)(e) and 59-10-1033(1)(e).
"Qualified purchase" means qualified purchase as defined in 59-7-618(1)(f) and 59-10-1033(1)(f).
"Qualified taxpayer" means qualified taxpayer as defined in 59-7-618(1)(g) and 59-10-1033(1)(g).