Section R307-122-1 - Authorization and Purpose(1) This rule is authorized by Sections 59-7-618 and 59-10-1033. These statutes establish criteria and definitions used to determine eligibility for an income tax credit.(2) R307-122 establishes procedures to provide proof of a qualified purchase, in accordance with 59-7-618(6)(a) or 59-10-1033(6)(a), to the director for a qualified heavy duty vehicle for which an income tax credit is allowed under Sections 59-7-618 or 59-10-1033.Utah Admin. Code R307-122-1
Adopted by Utah State Bulletin Number 2015-19, effective 9/3/2015Amended by Utah State Bulletin Number 2017-17, effective 8/3/2017