Effective 2/1/2019 59-23-4. Brine shrimp royalty — Royalty rate — Commission to prepare billing statement — Deposit of revenue. (1) A person shall pay for each tax year a brine shrimp royalty of 3.25 cents multiplied by the total number of pounds of unprocessed brine shrimp eggs that the person harvests within the state during […]
59-23-5. Payment of the brine shrimp royalty. (1) The brine shrimp royalty shall be paid to the commission by the person who harvests the unprocessed brine shrimp eggs. (2) The payment shall be accompanied by the billing statement prepared by the commission in accordance with Section 59-23-4. (3) The royalty is due on the April […]
59-23-7. Rules. In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules to implement and enforce this chapter. Amended by Chapter 105, 2010 General Session
59-23-8. Penalties and interest. A person who harvests unprocessed brine shrimp eggs who fails to comply with this chapter is subject to penalties and interest as provided in Sections 59-1-401 and 59-1-402. Amended by Chapter 105, 2010 General Session
