Utah Admin. Code 307-122-2
Current through Bulletin 2024-20, October 15, 2024
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).
Utah Admin. Code R307-122-2