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).