Utah Administrative Code

The Utah Administrative Code is the body of all effective administrative rules as compiled and organized by the Division of Administrative Rules (see Subsection 63G-3-102(5); see also Sections 63G-3-701 and 702).

NOTE: For a list of rules that have been made effective since August 1, 2019, please see the codification segue page.

NOTE TO RULEFILING AGENCIES: Use the RTF version for submitting rule changes.

R362. Governor, Energy Development (Office of).

Rule R362-1. Qualification for the Alternative Energy Development Tax Credit.

As in effect on August 1, 2019

Table of Contents

R362-1-1. Purpose and Authority.

(1) Purpose. Pursuant to the Alternative Energy Development Tax Credit Act, this rule establishes standards an alternative energy entity shall meet to qualify for a tax credit.

(2) Authority. This rule is authorized by Subsection 63M-4-503(1)(a), Utah Code.

R362-1-2. Definitions.

(1) Terms used in this rule are defined in Section 63M-4-502.

(2) In addition:

(a) "site control" means an enforceable right to use a parcel of land for an alternative energy project; and

(b) "project development activities" means those actions described under Subsections 63M-4-502(3)(a) and 63M-4-502(3)(b).

R362-1-3. Conditions.

(1) In order to qualify for a tax credit, an alternative energy entity must meet those requirements outlined in Subsection 63M-4-503(1)(b), and must be prepared to:

(a) follow the procedures and expectations outlined in Sections 59-7-614.7, 59-10-1029, and 63M-4-504; and

(b) bear any costs associated with meeting the requirements outlined below in Subsection R362-1-4(2)(b)(ii)(A).

(2) In addition, the alternative energy entity must demonstrate the viability of its alternative energy project by submitting evidence it has secured:

(a) one or more land leases or other form of site control; and

(b) one or more of the following:

(i) permits from a local, state or federal regulatory agency, not to include conditional use permits;

(ii) financing sufficient to initiate project development activities, as may be:

(A) assessed, at the office's request, by third party financial review; or

(B) affirmed by the existence of one or more:

(I) power purchase agreements; or

(II) off-take agreements.

(iii) a position in the generation interconnection queue that has advanced beyond the Feasibility Study phase.


alternative energy development tax credit

Date of Enactment or Last Substantive Amendment

September 24, 2012

Notice of Continuation

December 18, 2017

Authorizing, Implemented, or Interpreted Law


Additional Information


For questions regarding the content or application of rules under Title R362, please contact the promulgating agency (Governor, Energy Development (Office of)). A list of agencies with links to their homepages is available at http://www.utah.gov/government/agencylist.html or from http://www.rules.utah.gov/contact/agencycontacts.htm.