Utah Admin. Code 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.
Notes
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