As in effect on June 1, 2008
This rule is authorized by 59-7-605 and 59-10-1009. These statutes establish criteria and definitions used to determine eligibility for an income tax credit. R307-121 establishes procedures to provide proof of purchase to the board for an item for which an income tax credit is allowed under 59-7-605 and 59-10-1009.
Definitions. The following additional definitions apply to R307-121.
"Conversion Equipment" means a package which may include fuel, ignition, emissions control, and engine components that are modified, removed, or added to a motor vehicle or special mobile equipment to make that vehicle or equipment eligible.
"Eligible" means:
(i) an OEM vehicle; or
(ii) a vehicle or special mobile equipment on which conversion equipment has been installed that meets the definition of "Certified by the Board" that is found in 59-7-605 and 59-10-1009.
"OEM vehicle" is defined in 19-1-402(8).
To demonstrate that a vehicle is eligible, proof of purchase shall be made by submitting the following documents to the executive secretary:
(1)(a) a copy of the Manufacturer's Statement of Origin or equivalent manufacturer's documentation showing that the vehicle is an OEM vehicle, or
(b) a signed statement by an Automotive Service Excellence (ASE) certified technician that includes the vehicle identification number and states that the vehicle is an eligible OEM vehicle; and
(2) an original or copy of the purchase order, customer invoice, or receipt including the vehicle identification number (VIN); and
(3) a copy of the vehicle registration.
To demonstrate that a conversion of a motor vehicle to be fueled by clean fuel is eligible, proof of purchase shall be made by submitting the following documentation to the executive secretary:
(1) VIN;
(2) fuel type before conversion;
(3) fuel type after conversion;
(4)(a) if within a county with an I/M program, a copy of the vehicle inspection report from an approved station showing that the converted alternate fuel vehicle meets all county emissions requirements for all installed fuel systems, or
(b) a signed statement by an ASE certified technician that includes the VIN and states that the conversion is functional;
(5) each of the following:
(a) conversion system manufacturer,
(b) conversion system model number,
(c) date of the conversion, and
(d) name, address, and phone number of the person that converted the vehicle;
(6) proof of certification required in 59-10-1009(1)(b) or 59-7-605(1)(b); and
(7) a copy of the vehicle registration.
To demonstrate that a conversion of special mobile equipment to be fueled by clean fuel is eligible, proof of purchase shall be made by submitting the following documentation to the executive secretary:
(1) description, including serial number, of the special mobile equipment for which credit is to be claimed;
(2) fuel type before conversion;
(3) fuel type after conversion;
(4) the conversion system manufacturer and model number;
(5) the date of the conversion;
(6) the name, address and phone number of the person that converted the special mobile equipment; and
(7) proof of certification required in 59-10-1009(1)(b) or 59-7-605(1)(b).
air pollution, alternative fuels, tax credits, motor vehicles
July 13, 2007
July 13, 2007
19-2-104; 19-1-402; 59-7-605; 59-10-1009
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