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.