Utah Code Ann. 76-3-402 (allows for reduction of degree and sentence of a conviction). The OCC there lately has been using the Board's recent case in Matter of Ruiz-Lopez, 25 I&N Dec. 551 (BIA 2011) (maximum possible sentence for an offense, rather than the standard range under the State's sentencing guidelines, determines an alien's eligibility for the petty offense exception). Specifically, they argue that even when a conviction's level is lowered after the plea, that it is the original level's max potential sentence that controls for purposes of POE. Thanks to Aaron Tarin.
NOTE: This argument is wrong. The proper rule is that a reduction from felony to misdemeanor is a sentence reduction and the final sentence governs for immigration purposes. See Matter of Cota-Vargas, 23 I&N Dec. 849 (BIA 2005); LaFarga v. I.N.S., 170 F.3d 1213 (9th Cir. 1999)