Section 104.5 – Nonrefundable credit against tax — Amounts passed through to customers within the state — Tax may not be reduced by amounts passed through to customers within the state.
59-26-104.5. Nonrefundable credit against tax — Amounts passed through to customers within the state — Tax may not be reduced by amounts passed through to customers within the state. (1) Beginning on January 1, 2008, a multi-channel video or audio service provider may claim a nonrefundable tax credit as provided in this section. (2) The […]
Section 106 – Records.
59-24-106. Records. (1) An owner or operator of a radioactive waste facility shall maintain records, statements, books, or accounts necessary to determine the amount of tax for which the owner or operator is liable to pay under this chapter. (2) The commission may require an owner or operator of a radioactive waste facility, by notice […]
Section 108 – Rulemaking authority.
59-24-108. Rulemaking authority. The commission may make rules under Title 63G, Chapter 3, Utah Administrative Rulemaking Act, to implement and enforce this chapter. Amended by Chapter 382, 2008 General Session
Section 109 – Penalties and interest.
59-24-109. Penalties and interest. An owner or operator of a radioactive waste facility who fails to comply with this chapter is subject to penalties and interest as provided in Sections 59-1-401 and 59-1-402. Enacted by Chapter 314, 2001 General Session
Section 105 – Deposit of tax revenue.
59-24-105. Deposit of tax revenue. The commission shall deposit the tax revenue collected under this chapter into the Uniform School Fund. Amended by Chapter 295, 2003 General Session
Section 103.5 – Radioactive waste disposal, processing, and recycling facility tax.
59-24-103.5. Radioactive waste disposal, processing, and recycling facility tax. (1) On and after July 1, 2003, there is imposed a tax on a radioactive waste facility, or a processing or recycling facility, as provided in this chapter. (2) The tax is equal to the sum of the following amounts: (a) 12% of the gross receipts […]
Section 103.7 – Radioactive waste facility disposal tax for concentrated depleted uranium and specific site approved waste.
Effective 5/14/2019 59-24-103.7. Radioactive waste facility disposal tax for concentrated depleted uranium and specific site approved waste. (1) On and after July 1, 2019, there is imposed a tax on a radioactive waste facility as provided in this section. (2) The tax is equal to the sum of the following amounts: (a) 12% of the […]
Section 104 – Payment of tax.
Effective 5/14/2019 59-24-104. Payment of tax. (1) The tax imposed by Section 59-24-103.5 shall be paid by the owner or operator of a radioactive waste facility that receives radioactive waste for disposal or reprocessing. (2) The payment shall be accompanied by the form prescribed by the commission. (3) The payment shall be paid quarterly on […]
Section 4 – Brine shrimp royalty — Royalty rate — Commission to prepare billing statement — Deposit of revenue.
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 […]
Section 5 – Payment of the brine shrimp royalty.
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 […]