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Utah · Through 2026 General Session

Utah Code § 59-33-101: Definitions.

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Where this section sits in the code
  1. Title 59 Revenue and Taxation
  2. Chapter 59-33 Wind or Solar Electric Generation Facility Capacity Tax
  3. Part 59-33-1 General Provisions

As used in this chapter:

(1) "Commercially operational" means that a wind or solar electric generation facility generates commercial amounts of electricity.

(2) "Nameplate capacity" means the sum of the maximum rated outputs of all electrical generating equipment within a facility under specific conditions designated by the manufacturer, as indicated on individual nameplates physically attached to the equipment.

(3) "Pass-through entity" means the same as that term is defined in Section 59-10-1402.

(4) "Renewable energy project entity" means a corporation or pass-though entity that directly owns a wind or solar electric generation facility in the state that has executed a power purchase agreement or other binding agreement to purchase the output of a wind or solar electric generation facility owned by the renewable energy project entity after January 1, 2026.

(5)

(a) "Wind or solar electric generation facility" means a commercially operational facility with the capacity to generate electricity from wind or solar that has not reached the end of the facility's operational life that uses:

(i) wind equipment with a nameplate capacity of at least 20 megawatts generating alternating current electricity; or

(ii) solar equipment with a nameplate capacity of at least 20 megawatts generating alternating current electricity.

(b) "Wind or solar electric generation facility" does not include a facility that generates wind or solar electricity primarily for onsite consumption by the owner or tenant of the property on which the facility is located.

Collected 2026-09-03T11:34:33Z. Source file · JSON

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