Section 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 gross receipts of a radioactive waste facility derived from the disposal of:
    • (i) concentrated depleted uranium; and
    • (ii) containerized waste disposed under Subsection 19-3-103.7(2);
  • (b) 10% of the gross receipts of a radioactive waste facility derived from the disposal of processed waste disposed under Subsection 19-3-103.7(2); and
  • (c) 5% of the gross receipts of a radioactive waste facility derived from the disposal of uncontainerized, unprocessed waste disposed under Subsection 19-3-103.7(2).

Enacted by Chapter 18, 2019 General Session