Utah Administrative Code
Topic - Environmental Quality
Title R307 - Air Quality
Rule R307-122 - General Requirements: Heavy Duty Vehicle Tax Credit
Section R307-122-2 - Definitions

The following additional definitions apply to R307-122.

"Heavy duty vehicle" means heavy duty vehicle as defined in Subsection 59-7-618(1)(c) and 59-10-1033(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 59-7-618(1)(e) and 59-10-1033(1) (e).

"Qualified purchase" means qualified purchase as defined in 59-7-618(1)(f) and 59-10-1033(1)(f).

"Qualified taxpayer" means qualified taxpayer as defined in 59-7-618(1)(g) and 59-10-1033(1)(g).