Environmental Quality - Air Quality - General Requirements: Heavy Duty Vehicle Tax Credit


Published: 2021-06-17

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R307. Environmental Quality, Air Quality.
R307-122. General Requirements: Heavy Duty Vehicle Tax Credit.
R307-122-1. Authorization and Purpose.
(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.
R307-122-2. Definitions.
The following additional definitions apply to Rule R307-122.
"Heavy duty vehicle" means heavy duty vehicle as defined in Subsection 59-7-618.1(1)(c) and 59-10-1033.1(1)(c).
"Original equipment manufacturer (OEM) vehicle" means original equipment manufacturer (OEM) as defined in Subsection 19-1-402(8).
"Qualified heavy duty vehicle" means qualified heavy duty vehicle as defined in Subsections 59-7-618.1(1)(e) and 59-10-1033.1(1)(e).
"Qualified purchase" means qualified purchase as defined in Subsections 59-7-618.1(1)(f) and 59-10-1033.1(1)(f).
"Qualified taxpayer" means qualified taxpayer as defined in Subsections 59-7-618.1(1)(g) and 59-10-1033.1(1)(g).
R307-122-3. Reservation of a Qualified Heavy Duty Vehicle Tax Credit.
(1) A qualified taxpayer shall reserve a qualified heavy-duty vehicle tax credit before submitting proof of qualified purchase to obtain approval from the division for the heavy duty vehicle tax credit. A qualified taxpayer shall apply to reserve the tax credit on forms provided by the division, which will include the following:
(a) the name of the qualified taxpayer and the qualified taxpayers registered name with the United States Department of Transportation (USDOT),
(b) the last four digits of the qualified taxpayer's social security number (SSN) or employer identification number (EIN),
(c) the qualified taxpayer's address, and
(d) the qualified taxpayer's USDOT number.
(2) The tax credit shall be reserved for the qualified taxpayer for up to 180 calendar days from the division's approval of the request to reserve the credit.
(3) If the qualified taxpayer does not meet all of the requirements of Rule R307-122-4 before 181 calendar days after the division's approval of the request to reserve the tax credit, the tax credit will no longer be reserved for the qualified taxpayer.
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 Subsections 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 Subsections 59-7-618.1(2)(b) and 59-10-1033.1(2)(b).
KEY: air pollution, alternative fuels, tax credits, heavy duty vehicles
Date of Enactment or Last Substantive Amendment: August 3, 2017
Notice of Continuation: August 5, 2020
Authorizing, and Implemented or Interpreted Law: 19-2-104; 19-1-402; 59-7-618.1; 59-10-1033.1