Section R455-11-1 - Authority(1) Sections 59-7-609 and 59-10-108.5 allow for an historic preservation tax credit by the Utah State Tax Commission and provide for certain duties of the Division of State History and the State Historic Preservation Office.(2) Section 9-8-205 provides that the Board of State History and the Division shall make policies and rules to direct the division director in the carrying out of his duties.Utah Admin. Code R455-11-1