Pursuant to Title 63M, Chapter 4, Part 6, High Cost Infrastructure Development Tax Credit Act ("the Act"), and in accordance with Utah Code Title 63G, Chapter 3, Utah Administrative Rulemaking Act, this rule establishes requirements and procedures for implementation of the High Cost Infrastructure Development Tax Credit.

KEY: incentives

Date of Last Change: January 11, 2021

Notice of Continuation: June 16, 2026

Authorizing, and Implemented or Interpreted Law: 63M-4-601