Utah § 79-6-1402 - Energy project assessment.

Full text of Utah Utah Code § 79-6-1402 — Energy project assessment., with citation guidance and answers to common questions.

§ 79-6-1402. Energy project assessment.

Effective 5/6/2026
79-6-1402.  Energy project assessment.
(1)Beginning January 1, 2026, and ending December 31, 2027, each renewable energy parent entity with an eligible facility that is commercially operational in the state shall pay an annual energy project assessment to the tax commission before March 1 of each year.
(2)The amount of the energy project assessment is based on the total number of generating alternating current nameplate capacity megawatts of wind or solar electric generation facilities that are commercially operational in the state at the beginning of the calendar year, and controlled by the renewable energy parent entity, as follows:
(a)for 500 or greater megawatts of operational generating alternating current nameplate capacity, the assessment is $200,000;
(b)for megawatts of operational generating alternating current nameplate capacity equal to or greater than 200 megawatts, but less than 500 megawatts, the assessment is $175,000;
(c)for megawatts of operational generating alternating current nameplate capacity equal to or greater than 100 megawatts, but less than 200 megawatts, the assessment is $125,000;
(d)for megawatts of operational generating alternating current nameplate capacity equal to or greater than 50 megawatts, but less than 100 megawatts, the assessment is $50,000; and
(e)for megawatts of operational generating alternating current nameplate capacity equal to or greater than 20 megawatts, but less than 50 megawatts, the assessment is $25,000.
(3)The office shall annually determine the amount of energy project assessment each renewable energy parent entity owes under this section and report that amount to the tax commission to be collected in accordance with Section 79-6-1403.
(4)The office may make rules, in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, to create procedures for assessing and reporting the amounts to be collected under this section.


Amended by Chapter 415, 2026 General Session

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Frequently Asked Questions About Utah § 79-6-1402

What does Utah Code § 79-6-1402 cover?

Section 79-6-1402 ("Energy project assessment.") 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 § 79-6-1402?

A common citation format is "Utah Code § 79-6-1402" (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?

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