R865. Tax Commission, Auditing.
R865-6F. Franchise Tax.
R865-6F-38. Renewable Energy Credit Amount Pursuant to Utah Code Ann. Section 59-7-614.
An amount certified by the Utah State Energy Program under rule R638-2, Renewable Energy Systems Tax Credit, as qualifying for the tax credit under Section 59-7-614 shall, in the absence of fraud or misrepresentation, be the amount allowed by the commission as a credit under that section.
KEY: taxation, franchise, historic preservation, trucking industries
Effective: 11/27/2007