Utah § 79-6-1401 - Definitions.

Full text of Utah Utah Code § 79-6-1401 — Definitions., with citation guidance and answers to common questions.

§ 79-6-1401. Definitions.

Effective 1/1/2026
79-6-1401.  Definitions.
As used in this part:
(1)"Affiliated group" means one or more chains of corporations or pass-through entities that are connected through ownership by a common parent entity that directly or indirectly controls or owns more than 50% of the outstanding voting stock or ownership interests of each corporation or pass-through entity.
(2)"Commercially operational" means that a wind or solar electric generation facility generates commercial amounts of electricity.
(3)"Eligible facility" means a wind or solar electric generation facility that is:
(a)commercially operational on January 1, 2026;
(b)under construction on January 1, 2026; or
(c)subject to a power purchase agreement or other binding agreement to purchase the output of the wind or solar electric generation facility as of January 1, 2026.
(4)"Energy project assessment" means the assessment imposed in Section 79-6-1402.
(5)"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.
(6)"Pass-through entity" means the same as that term is defined in Section 59-10-1402.
(7)"Renewable energy parent entity" means the parent entity of an affiliated group when an entity in the affiliated group controls, directly or indirectly, a wind or solar electric generation facility in the state.
(8)"Species Protection Account" means the account created in Section 23A-3-214.
(9)"Tax commission" means the State Tax Commission.
(10)"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:
(a)wind equipment with a nameplate capacity of at least 20 megawatts of generating alternating current electricity; or
(b)solar equipment with a nameplate capacity of at least 20 megawatts of generating alternating current electricity.


Enacted by Chapter 146, 2025 General Session
Enacted by Chapter 258, 2025 General Session

Technically renumbered to avoid duplication of newly enacted code also in HB0249, Chapter 375, also in HB0070, Chapter 120, also in HB0411, Chapter 146.also in HB0249, Chapter 375, also in HB0378, Chapter 258, also in HB0070, Chapter 120.

Frequently Asked Questions About Utah § 79-6-1401

What does Utah Code § 79-6-1401 cover?

Section 79-6-1401 ("Definitions.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Utah § 79-6-1401?

A common citation format is "Utah Code § 79-6-1401" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Utah law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.

How does Utah § 79-6-1401 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Utah.