Section 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 or before the last day of the month next succeeding each calendar quarterly period.

Amended by Chapter 466, 2019 General Session