| (1) |
The brine shrimp royalty shall be paid to the commission by the person who harvests the unprocessed brine shrimp eggs. |
Terms Used In Utah Code 59-23-5
- 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 :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) |
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 30 immediately following the last day of the tax year. |
Amended by Chapter 16, 2005 General Session
