File No. 36701

This notice was published in the September 15, 2012, issue (Vol. 2012, No. 18) of the Utah State Bulletin.

Governor, Energy Development (Office of)

Rule R362-2

Renewable Energy Systems Tax Credits

Five-Year Notice of Review and Statement of Continuation

DAR File No.: 36701
Filed: 08/30/2012 02:33:59 PM


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

Pursuant to Sections 59-7-614, 59-10-1014, and 59-10-1106, the Office of Energy Development and the Utah Tax Commission may each make rules that are necessary to implement renewable energy tax credits for corporate and individual income tax filers.

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

Neither the Office of Energy Development, nor the Utah Geological Survey where the rule was formerly housed, have received any written comments supporting or opposing the rule.

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

This rule should be continued because in the absence of it the Renewable Energy Systems Tax Credit would not have the legal and administrative framework that it requires in order to be carried out responsibly. Indeed, the rule is an invaluable guide both due to its clear and concise definitions, as well as its detailed delineation of tax credit qualification criteria and tax credit application and administration processes. The Renewable Energy Systems Tax Credit for which this rule is the guiding document is both a remarkably popular and beneficial tool. From an economic development and revenue generation perspective, by lowering the effective cost of distributed renewable energy generation systems the Renewable Energy Systems Tax Credit both: 1) supports hundreds of jobs primarily in the rooftop solar installation contracting community, and 2) helps to lower the monthly utility costs to households and businesses, thereby unburdening monthly budgets and providing a boost to consumer spending. Without this rule, the Renewable Energy Systems Tax Credit would lack the detailed legal underpinnings that it absolutely requires in order to operate as intended.

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

Energy Development (Office of)
Salt Lake City, UT 84111

Direct questions regarding this rule to:

  • Jeffrey Barrett at the above address, by phone at 801-739-5191, by FAX at , or by Internet E-mail at

Authorized by:

Jeffrey Barrett, Infrastructure and Incentives Manager



Additional Information

The Portable Document Format (PDF) version of the Bulletin is the official version. The PDF version of this issue is available at The HTML edition of the Bulletin is a convenience copy. Any discrepancy between the PDF version and HTML version is resolved in favor of the PDF version.

For questions regarding the content or application of this rule, please contact Jeffrey Barrett at the above address, by phone at 801-739-5191, by FAX at , or by Internet E-mail at