Terms Used In Utah Code > Title 79 > Chapter 6 - Utah Energy Act

• Alternative energy: means the same as that term is defined in Section 59-12-102. See Utah Code 79-6-502
• Alternative energy entity: includes a pass-through entity taxpayer, as defined in Section 59-10-1402, of a person described in Subsection (2)(a). See Utah Code 79-6-502
• Alternative energy project: means a project produced by an alternative energy entity if that project involves:

  (a)	a new or expanding operation in the state; and

  (b)

  (i)  utility-scale alternative energy generation; or (ii)  the extraction of alternative fuels. See Utah Code 79-6-502 Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant. Applicant: means a person that conducts business in the state and that applies for a tax credit under this part. See Utah Code 79-6-602 Application: means an application for a tax credit under 6. See Utah Code 79-6-901 Appointing authority: means : (a)  on and before June 30, 2029, the governor; and (b)  on and after July 1, 2029, the executive director. See Utah Code 79-6-102 Bail: Security given for the release of a criminal defendant or witness from legal custody (usually in the form of money) to secure his/her appearance on the day and time appointed. Board: means the Utah Energy Infrastructure Board created in Section 79-6-902. See Utah Code 79-6-901 Conviction: A judgement of guilt against a criminal defendant. Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries. Department: means the Department of Natural Resources created in Section 79-2-201. See Utah Code 79-1-102 Department: means the Department of Public Safety. See Utah Code 41-12a-103 Electric interlocal entity: means the same as that term is defined in Section 11-13-103. See Utah Code 79-6-901 Energy advisor: means the energy advisor appointed under Section 79-6-201. See Utah Code 79-6-901 energy advisor: means the governor's energy advisor appointed under Section 79-6-401. See Utah Code 79-6-102 Energy delivery project: means a project that is designed to: (a)  increase the capacity for the delivery of energy to a user of energy inside or outside the state; or (b)  increase the capability of an existing energy delivery system or related facility to deliver energy to a user of energy inside or outside the state. See Utah Code 79-6-602 Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other. Executive director: means the executive director of the department who is appointed under Section 79-2-202. See Utah Code 79-1-102 Fuel standard compliance project: means the same as that term is defined in Section 79-6-602. See Utah Code 79-6-901 Fuel standard compliance project: means a project designed to retrofit a fuel refinery in order to make the refinery capable of producing fuel that complies with the United States Environmental Protection Agency's Tier 3 gasoline sulfur standard described in 40 C. See Utah Code 79-6-602 High cost infrastructure project: means a project, including an energy delivery project or a fuel standard compliance project: (a)  (i)  that expands or creates new industrial, mining, manufacturing, or agriculture activity in the state, not including a retail business; (ii)  that involves new investment of at least $50,000,000 in an existing industrial, mining, manufacturing, or agriculture entity, by the entity; or (iii)  for the construction of a plant or other facility, including a fueling station, for the storage, production, or distribution of hydrogen fuel used for transportation, electricity generation, or industrial use; (b)  that requires or is directly facilitated by infrastructure construction; and (c)  for which the cost of infrastructure construction to the entity creating the project is greater than: (i)  10% of the total cost of the project; or (ii)  $10,000,000. See Utah Code 79-6-602 Highway: includes :Utah Code 68-3-12.5 Infrastructure: means : (a)  an energy delivery project; (b)  a railroad as defined in Section 54-2-1; (c)  a fuel standard compliance project; (d)  a road improvement project; (e)  a water self-supply project; (f)  a water removal system project; (g)  a solution-mined subsurface salt cavern; or (h)  a project that is designed to: (i)  increase the capacity for water delivery to a water user in the state; or (ii)  increase the capability of an existing water delivery system or related facility to deliver water to a water user in the state. See Utah Code 79-6-602 Infrastructure cost-burdened entity: includes a pass-through entity taxpayer, as defined in Section 59-10-1402, of a person described in Subsection (6)(a). See Utah Code 79-6-602 Infrastructure-related revenue: means an amount of tax revenue, for an entity creating a high cost infrastructure project, in a taxable year, that is directly attributable to a high cost infrastructure project, under: (a)  Title 59, Chapter 7, Corporate Franchise and Income Taxes; (b)  Title 59, Chapter 10, Individual Income Tax Act; and (c)  Title 59, Chapter 12, Sales and Use Tax Act. See Utah Code 79-6-602 Judgment: means any judgment that is final by: (a)  expiration without appeal of the time within which an appeal might have been perfected; or (b)  final affirmation on appeal, rendered by a court of competent jurisdiction of any state or of the United States, upon a cause of action for damages: (i)  arising out of the ownership, maintenance, or use of any motor vehicle, including damages for care and loss of services because of bodily injury to or death of any person, or because of injury to or destruction of property including the loss of use of the property; or (ii)  on a settlement agreement. See Utah Code 41-12a-103 Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases. Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC Mortgage: The written agreement pledging property to a creditor as collateral for a loan. Mortgagor: The person who pledges property to a creditor as collateral for a loan and who receives the money. Motor vehicle: means every self-propelled vehicle that is designed for use upon a highway, including trailers and semitrailers designed for use with other motorized vehicles. See Utah Code 41-12a-103 New incremental job within the state: means , with respect to an alternative energy entity, an employment position that: (a)  did not exist within the state before: (i)  the alternative energy entity entered into an agreement with the office in accordance with Section 79-6-503; and (ii)  the alternative energy project began; (b)  is not shifted from one location in the state to another location in the state; and (c)  is established to the satisfaction of the office, including by amounts paid or withheld by the alternative energy entity under Title 59, Chapter 10, Individual Income Tax Act. See Utah Code 79-6-502 New state revenues: means an increased amount of tax revenues generated as a result of an alternative energy project by an alternative energy entity or a new incremental job within the state under the following: (a)  Title 59, Chapter 7, Corporate Franchise and Income Taxes; (b)  Title 59, Chapter 10, Individual Income Tax Act; and (c)  Title 59, Chapter 12, Sales and Use Tax Act. See Utah Code 79-6-502 Nonresident: means every person who is not a resident of Utah. See Utah Code 41-12a-103 Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period. Office: means the Office of Energy Development created in Section 79-6-401. See Utah Code 79-6-602 Office: means the Office of Energy Development created in Section 79-6-401. See Utah Code 79-6-901 Office: means the Office of Energy Development created in Section 79-6-401. See Utah Code 79-6-102 Office: means the Office of Energy Development created in Section 79-6-401. See Utah Code 79-6-502 Operator: means every person who is in actual physical control of a motor vehicle. See Utah Code 41-12a-103 Oversight: Committee review of the activities of a Federal agency or program. Owner: means : (a)  a person who holds legal title to a motor vehicle; (b)  a lessee in possession; (c)  a conditional vendee or lessee if a motor vehicle is the subject of a conditional sale or lease with the right of purchase upon performance of the conditions stated in the agreement and with an immediate right of possession in the conditional vendee or lessee; or (d)  a mortgagor if a motor vehicle is the subject of a mortgage with the mortgagor entitled to possession. See Utah Code 41-12a-103 Person: means :Utah Code 68-3-12.5 Plaintiff: The person who files the complaint in a civil lawsuit. Process: means a writ or summons issued in the course of a judicial proceeding. See Utah Code 68-3-12.5 Property: includes both real and personal property. See Utah Code 68-3-12.5 Quorum: The number of legislators that must be present to do business. Refiner: means any person who owns, leases, operates, controls, or supervises a refinery. See Utah Code 79-6-701 Refiner tax exemption certification: means a certification issued by the office in accordance with Section 79-6-702. See Utah Code 79-6-701 Refinery: means a facility where gasoline or diesel fuel is produced, including a facility at which blendstocks are combined to produce gasoline or diesel fuel, or at which blendstock is added to gasoline or diesel fuel. See Utah Code 79-6-701 Registration: means the issuance of the certificates and registration plates issued under the laws of Utah pertaining to the registration of motor vehicles. See Utah Code 41-12a-103 Road: includes :Utah Code 68-3-12.5 Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims. State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5 State agency: means an executive branch: (a)  department; (b)  agency; (c)  board; (d)  commission; (e)  division; or (f)  state educational institution. See Utah Code 79-6-102 Swear: includes "affirm. See Utah Code 68-3-12.5 Tax credit: means a tax credit under Section 59-7-619 or 59-10-1034. See Utah Code 79-6-602 Tax credit: means the same as that term is defined in Section 79-6-602. See Utah Code 79-6-901 Tax credit: means a tax credit under Section 59-7-614. See Utah Code 79-6-502 Tax credit applicant: means an alternative energy entity that applies to the office to receive a tax credit certificate under this part. See Utah Code 79-6-502 Tax credit certificate: means a certificate issued by the office to an infrastructure cost-burdened entity that: (a)  lists the name of the infrastructure cost-burdened entity; (b)  lists the infrastructure cost-burdened entity's taxpayer identification number; (c)  lists, for a taxable year, the amount of the tax credit authorized for the infrastructure cost-burdened entity under this part; and (d)  includes other information as determined by the office. See Utah Code 79-6-602 Tax credit certificate: means a certificate issued by the office that: (a)  lists the name of the tax credit certificate recipient; (b)  lists the tax credit certificate recipient's taxpayer identification number; (c)  lists the amount of the tax credit certificate recipient's tax credits authorized under this part for a taxable year; and (d)  includes other information as determined by the office. See Utah Code 79-6-502 Tax credit certificate recipient: means an alternative energy entity that receives a tax credit certificate for a tax credit in accordance with this part. See Utah Code 79-6-502 Underground mine infrastructure project: includes : (i)  an underground access or a haulage road, entry, ramp, or decline; (ii)  a vertical or incline mine shaft; (iii)  a ventilation shaft or an air course; or (iv)  a conveyor or a truck haulageway. See Utah Code 79-6-602 v2 United States: includes each state, district, and territory of the United States of America. See Utah Code 68-3-12.5 Writing: includes :Utah Code 68-3-12.5