Utah Code 59-24-103.5. Radioactive waste disposal, processing, and recycling facility tax
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(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.
Terms Used In Utah Code 59-24-103.5
- Alternate feed material: means a natural or native material:(1)(a)(i) mined for the extraction of its constituents or other matter from which source material may be extracted in a licensed uranium or thorium mill; and(1)(a)(ii) may be reprocessed for its source material content. See Utah Code 59-24-102
- Byproduct material: is a s defined in Utah Code 59-24-102
- Contract: A legal written agreement that becomes binding when signed.
- Equal: means , with respect to biological sex, of the same value. See Utah Code 68-3-12.5
- facility: means :
(8)(a) a facility licensed under Section19-3-105 ; or(8)(b) a uranium mill licensed under Utah Code 59-24-102- Gross receipts: means all consideration an owner or operator of a radioactive waste facility receives for the disposal of radioactive waste in the state, without any deduction or expense paid or accrued related to the disposal of the radioactive waste. See Utah Code 59-24-102
- Radioactive waste: means :
(7)(a) alternate feed material;(7)(b) byproduct material;(7)(c) containerized class A waste;(7)(d) processed class A waste; or(7)(e) uncontainerized, unprocessed class A waste. See Utah Code 59-24-102- 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
(2) The tax is equal to the sum of the following amounts:(2)(a) 12% of the gross receipts of a radioactive waste facility derived from the disposal of containerized class A waste;(2)(b) 10% of the gross receipts of a radioactive waste facility derived from the disposal of processed class A waste;(2)(c) except as provided in Subsection (2)(e), 5% of the gross receipts of a radioactive waste facility derived from the disposal of uncontainerized, unprocessed class A waste from a governmental entity or an agent of a governmental entity:(2)(c)(i) pursuant to a contract entered into on or after April 30, 2001;(2)(c)(ii) pursuant to a contract substantially modified on or after April 30, 2001;(2)(c)(iii) pursuant to a contract renewed or extended on or after April 30, 2001; or(2)(c)(iv) not pursuant to a contract;(2)(d) except as provided in Subsection (2)(e), 5% of the gross receipts of a radioactive waste facility derived from the disposal of uncontainerized, unprocessed class A waste received by the facility from an entity other than a governmental entity or an agent of a governmental entity;(2)(e) .5% of the gross receipts of a radioactive waste facility derived from the disposal of uncontainerized, unprocessed class A waste received by the facility if the uncontainerized, unprocessed class A waste does not exceed 10% of the radioactive concentration limit for class A waste as defined in 10 C.F.R. § 61.55;(2)(f) 5% of the gross receipts of a radioactive waste facility derived from the disposal of mixed waste, other than the mixed waste described in Subsection (2)(g), received from:(2)(f)(i) an entity other than a governmental entity or an agent of a governmental entity; or(2)(f)(ii) a governmental entity or an agent of a governmental entity:(2)(f)(ii)(A) pursuant to a contract entered into on or after April 30, 2005;(2)(f)(ii)(B) pursuant to a contract substantially modified on or after April 30, 2005;(2)(f)(ii)(C) pursuant to a contract renewed or extended on or after April 30, 2005; or(2)(f)(ii)(D) not pursuant to a contract;(2)(g) 10% of the gross receipts of a radioactive waste facility derived from the disposal of mixed waste:(2)(g)(i)(2)(g)(i)(A) received from an entity other than a governmental entity or an agent of a governmental entity; or(2)(g)(i)(B) received from a governmental entity or an agent of a governmental entity:(2)(g)(i)(B)(I) pursuant to a contract entered into on or after April 30, 2005;(2)(g)(i)(B)(II) pursuant to a contract substantially modified on or after April 30, 2005;(2)(g)(i)(B)(III) pursuant to a contract renewed or extended on or after April 30, 2005; or(2)(g)(i)(B)(IV) not pursuant to a contract; and(2)(g)(ii) that contains a higher radionuclide concentration level than the mixed waste received by any radioactive waste facility in the state before April 1, 2004;(2)(h) 10 cents per cubic foot of alternate feed material received at a radioactive waste facility for disposal or reprocessing; and(2)(i) 10 cents per cubic foot of byproduct material received at a radioactive waste facility for disposal.(3) For purposes of the tax imposed by this section, a fraction of a cubic foot is considered to be a full cubic foot.(4) Except as provided in Subsections (2)(f) and (g), the tax imposed by this section does not apply to radioactive waste containing material classified as hazardous waste under 40 C.F.R. Part 261.