US lawUtahRegulationsAgency 31 — Natural ResourcesProgram 362 — Energy Development (Office of)R362-4 — High Cost Infrastructure Development Tax Credit ActR362-4-2R362-4-2R362-4-2. AuthorityLast amended: 2026Length: 19 wordsOfficial source Cite as Utah Admin. Code R362-4-2Pursuant to Section 63M-4-6, OED has authority to establish requirements and procedures for awarding tax credits to qualifying entities.PreviousR362-4-1NextR362-4-3