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 […]
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 […]
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 […]
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
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 […]
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
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
