Section R357-6-1 - Purpose(1) The purpose of these rules is to provide: (a) the criteria upon which the Governor's Office of Economic Development will determine whether to award tax credits to applicants;(b) the procedures for documenting the Governor's Office of Economic Development's application of this criteria;(c) the procedures by which the Governor's Office of Economic Development issues tax credit certificates;(d) the available tax credits for which applicants may apply.Utah Admin. Code R357-6-1