Environmental Quality, Air Quality

Rule R307-121

General Requirements: Clean Air and Efficient Vehicle Tax Credit

Five-Year Notice of Review and Statement of Continuation

DAR File No.: 35716
Filed: 01/23/2012 09:08:05 AM

NOTICE OF REVIEW AND STATEMENT OF CONTINUATION

Concise explanation of the particular statutory provisions under which the rule is enacted and how these provisions authorize or require the rule:

Sections 59-7-605 and 59-10-1009 authorize an income tax credit for those purchasing a new vehicle that uses clean fuels and for those who retrofit a vehicle to use clean fuels. Rule R307-121 sets forth conditions for eligibility and the process of application for corporate and individual income tax credits.

Summary of written comments received during and since the last five-year review of the rule from interested persons supporting or opposing the rule:

Rule R307-121 has been amended once since the last five-year review, DAR No. 35222. No comments were received. Since the last five-year review, a request for agency action was filed to challenge the DAQ's denial of a tax credit application. The Board upheld the denial, but during the proceedings the Board requested that DAQ clarify Rule R307-121. Those clarifications were made in the most recent amendment to the rule, DAR No. 35222. No other comments have been received since the last five-year review.

Reasoned justification for continuation of the rule, including reasons why the agency disagrees with comments in opposition to the rule, if any:

Rule R307-121 should be continued because the tax credit program remains in place. As authorized by Sections 59-7-605 and 59-10-1009, Rule R307-121 provides necessary guidance in the administration of that program.

The full text of this rule may be inspected, during regular business hours, at the Division of Administrative Rules, or at:

Direct questions regarding this rule to:

• Mark Berger at the above address, by phone at 801-536-4000, by FAX at 801-536-0085, or by Internet E-mail at [email protected]

Authorized by:

Bryce Bird, Director

Effective:

01/23/2012