Utah Administrative Code
Topic - Governor
Title R362 - Office of Energy Development
Rule R362-2 - Renewable Energy Systems Tax Credits
Section R362-2-3 - Definitions
Current through Bulletin 2024-06, March 15, 2024
The definitions below are in addition to or serve to clarify the definitions in Sections 59-7-614, 59-10-1014, and 59-10-1106.
(1) "Active solar thermal systems" include systems that can do one of the following:
(2) "Biomass system" means a system of apparatus and equipment for use in converting biomass material into fuel or electricity and transporting that energy by separate apparatus to the point of use or storage.
(3) "Commercial energy system" means any renewable energy system used to supply energy to a commercial unit or as a commercial enterprise. In the case of systems generating electricity and involving multiple but interconnected energy generation systems, a commercial energy system includes interconnected components that:
(4) "Commercial unit" means any building or structure that a business entity uses to transact its business. For purposes of the commercial investment tax credit, an agricultural water pump and a wind turbine are each considered to be single commercial units.
(5) "Direct use geothermal system" means a system of apparatus and equipment enabling the direct use of thermal energy, generally between 100 and 300 degrees Fahrenheit that is contained in the earth to meet energy needs including heating a building, an industrial process, or aquaculture. Such systems generally make use of hot water or steam derived from wells bored through the earth's crust to reach areas of thermal energy. It may include systems that make use of groundwater or those that inject water into the earth to derive heat. It can also include systems that pump a heat exchanging fluid through a sealed, close loop system below the ground to extract heat for use above the earth's surface.
(6) "Eligible cost" means a cost that is incurred for the purchase and installation of a renewable energy system, and that may be used in calculating the amount of either a commercial or residential investment tax credit.
(7) "Heat transportation system" means all fans, vents, ducts, pipes and heat exchangers designed to move heat from a collection point to either the storage or heat use area.
(8) "Placed in commercial service" means the commercial operations date (COD) when the commercial energy system is no longer testing functionality of a new commercial energy system and is selling produced electricity at a non-discounted price.
(9) "Residential unit" means any house, condominium, apartment, or similar dwelling for a person, but it does not include any vehicles such as motor homes, recreational vehicles, or house boats.
(10) "Solar PV energy system" means an active solar energy system that converts light to direct current electricity through semiconducting materials and that is capable of producing electricity for use in a building by the use of an inverter to produce alternating current electricity. Solar PV energy systems include solar attic fans.
(11) "Thermal storage mass" means a structure within the conditioned space consisting of a material with high thermal capacitance or mass to provide heat to the unit at times of low or no heat collection.