1. (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:

   1. (i) is an OEM natural gas vehicle;

      1. (ii) has a 100% electric drivetrain; or
      2. (iii) has a hydrogen-electric drivetrain; or

   2. (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:

      1. (i) is an OEM natural gas vehicle;
      2. (ii) has a 100% electric drivetrain; or
      3. (iii) has a hydrogen-electric drivetrain;
2. (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. (3) a copy of the current Utah vehicle registration in the name of the qualified taxpayer seeking the credit; and
4. (4) the certification required under Subsections 59-7-618.1(2)(b) and 59-10-1033.1(2)(b).

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

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