(1) On and after July 1, 2019, there is imposed a tax on a radioactive waste facility as provided in this section.

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Terms Used In Utah Code 59-24-103.7

  • 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 Section 19-3-105; 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
(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:

          (2)(a)(i) concentrated depleted uranium; and
          (2)(a)(ii) containerized waste disposed under Subsection 19-3-103.7(2);
     (2)(b) 10% of the gross receipts of a radioactive waste facility derived from the disposal of processed waste disposed under Subsection 19-3-103.7(2); and
     (2)(c) 5% of the gross receipts of a radioactive waste facility derived from the disposal of uncontainerized, unprocessed waste disposed under Subsection 19-3-103.7(2).