Utah Admin. Code R307-122-4 - Proof of Qualified Purchase for a Qualified Heavy Duty Vehicle

To demonstrate that a heavy duty vehicle is eligible for the tax credit, proof of qualified purchase shall be made in accordance with 59-7-605(6)(a) or 59-10-1009(6)(a), by submitting the following documents to the director:

(1)

(a) a copy of the motor vehicle's window sticker, which includes its Vehicle Identification Number (VIN), or equivalent manufacturer's documentation showing that the heavy duty vehicle:

(i) is an OEM natural gas vehicle;

(ii) has a 100% electric drivetrain; or

(iii) has a hydrogen-electric drivetrain; or

(b) a signed statement by either an Automotive Service Excellence (ASE)-certified technician or Canadian Standards Association (CSA) America CNG Fuel System Inspector that includes the VIN, the technician's ASE or CSA America certification number, and states that the heavy duty vehicle:

(i) is an OEM natural gas vehicle;

(ii) has a 100% electric drivetrain; or

(iii) has a hydrogen-electric drivetrain;

(2) an original or copy of the purchase order, customer invoice, or receipt that includes the name of the qualified taxpayer seeking the credit, the name of the seller of the heavy duty vehicle, the VIN, purchase date, and price of the heavy duty vehicle;

(3) a copy of the current Utah vehicle registration in the name of the qualified taxpayer seeking the credit; and

(4) the certification required under Subsection 59-7-618(2)(b) and 59-10-1033(2)(b).

Notes

Utah Admin. Code R307-122-4

Adopted by Utah State Bulletin Number 2015-19, effective 9/3/2015 Amended by Utah State Bulletin Number 2017-17, effective 8/3/2017