Section R307-421-3 - Offset Requirements(1) The owner or operator of any new source that has the potential to emit, or any modified source that would increase sulfur dioxide or oxides of nitrogen in an amount equal to or greater than the levels in (a) and (b) below shall obtain an enforceable emission offset as defined in (a) and (b) below. (a) For a total of 50 tons/year or greater, an emission offset of 1.2:1 of the emission increase is required.(b) For a total of 25 tons/year or greater but less than 50 tons/year, an emission offset of 1:1 of the emission increase is required.Utah Admin. Code R307-421-3