Utah Code 59-23-5. Payment of the brine shrimp royalty

(1) The brine shrimp royalty shall be paid to the commission by the person who harvests the unprocessed brine shrimp eggs.

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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
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.