- (1) This rule is authorized by Sections 59-7-618.1 and 59-10-1033.1. These statutes establish criteria and definitions used to determine eligibility for an income tax credit.
- (2) Rule R307-122 establishes procedures to provide proof of a qualified purchase, in accordance with Subsections 59-7-618.1(6)(a) or 59-10-1033.1(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.
KEY: air pollution, alternative fuels, tax credits, heavy duty vehicles
Date of Last Change: August 3, 2017
Notice of Continuation: May 7, 2025
Authorizing, and Implemented or Interpreted Law: 19-2-104; 19-1-402; 59-7-618.1; 59-10-1033.1