(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 the tax year.
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Terms Used In Utah Code 59-23-4

  • Brine shrimp eggs: means dormant, early stage brine shrimp embryos encapsulated as cysts that are harvested from within the state. See Utah Code 59-23-3
  • Person: means :
         (24)(a) an individual;
         (24)(b) an association;
         (24)(c) an institution;
         (24)(d) a corporation;
         (24)(e) a company;
         (24)(f) a trust;
         (24)(g) a limited liability company;
         (24)(h) a partnership;
         (24)(i) a political subdivision;
         (24)(j) a government office, department, division, bureau, or other body of government; and
         (24)(k) any other organization or entity. See Utah Code 68-3-12.5
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
  • Tax year: means a one-year period beginning on February 1 and ending on January 31 of the following year. See Utah Code 59-23-3
(2)

     (2)(a) A person that harvests unprocessed brine shrimp eggs shall report to the Division of Wildlife Resources the total number of pounds of unprocessed brine shrimp eggs harvested by that person for that tax year on or before the February 15 immediately following the last day of that tax year.
     (2)(b) The Division of Wildlife Resources shall provide the following information to the commission on or before the March 1 immediately following the last day of a tax year:

          (2)(b)(i) the total number of pounds of unprocessed brine shrimp eggs harvested for that tax year; and
          (2)(b)(ii) for each person that harvested unprocessed brine shrimp eggs for that tax year:

               (2)(b)(ii)(A) the total number of pounds of unprocessed brine shrimp eggs harvested by that person for that tax year; and
               (2)(b)(ii)(B) a current billing address for that person; and
          (2)(b)(iii) any additional information required by the commission.
     (2)(c)

          (2)(c)(i) The commission shall prepare and mail a billing statement to each person that harvested unprocessed brine shrimp eggs in a tax year by the March 30 immediately following the last day of a tax year.
          (2)(c)(ii) The billing statement under Subsection (2)(c)(i) shall specify:

               (2)(c)(ii)(A) the total number of pounds of unprocessed brine shrimp eggs harvested by that person for that tax year;
               (2)(c)(ii)(B) the brine shrimp royalty that the person owes; and
               (2)(c)(ii)(C) the date that the brine shrimp royalty payment is due as provided in Section 59-23-5.
     (2)(d) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules prescribing the information required under Subsection (2)(b)(iii).
(3) Revenue generated by the brine shrimp royalty shall be deposited as follows:

     (3)(a) $125,000 of the revenue generated by the brine shrimp royalty shall be deposited in the Sovereign Lands Management Account created in Section 65A-5-1; and
     (3)(b) the remainder of the revenue generated by the brine shrimp royalty shall be deposited in the Species Protection Account created in Section 23A-3-214.
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