| (b) | a uranium mill licensed under 10 C. See Utah Code 59-24-102Gross 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 59-24-102Radioactive waste: means :| (a) | alternate feed material; |
| (c) | containerized class A waste; |
| (d) | processed class A waste; or |
| (e) | uncontainerized, unprocessed class A waste. See Utah Code 59-24-102State: 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:
| (a) |
12% of the gross receipts of a radioactive waste facility derived from the disposal of containerized class A waste; |
| (b) |
10% of the gross receipts of a radioactive waste facility derived from the disposal of processed class A waste; |
| (c) |
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:
| (i) |
pursuant to a contract entered into on or after April 30, 2001; |
| (ii) |
pursuant to a contract substantially modified on or after April 30, 2001; |
| (iii) |
pursuant to a contract renewed or extended on or after April 30, 2001; or |
| (iv) |
not pursuant to a contract; |
|
| (d) |
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; |
| (e) |
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)(f), received from:
| (i) |
an entity other than a governmental entity or an agent of a governmental entity; or |
| (ii) |
a governmental entity or an agent of a governmental entity:
| (A) |
pursuant to a contract entered into on or after April 30, 2005; |
| (B) |
pursuant to a contract substantially modified on or after April 30, 2005; |
| (C) |
pursuant to a contract renewed or extended on or after April 30, 2005; or |
| (D) |
not pursuant to a contract; |
|
|
| (f) |
10% of the gross receipts of a radioactive waste facility derived from the disposal of mixed waste:
| (i) |
| (A) |
received from an entity other than a governmental entity or an agent of a governmental entity; or |
| (B) |
received from a governmental entity or an agent of a governmental entity:
| (I) |
pursuant to a contract entered into on or after April 30, 2005; |
| (II) |
pursuant to a contract substantially modified on or after April 30, 2005; |
| (III) |
pursuant to a contract renewed or extended on or after April 30, 2005; or |
| (IV) |
not pursuant to a contract; and |
|
|
| (ii) |
that contains a higher radionuclide concentration level than the mixed waste received by any radioactive waste facility in the state prior to April 1, 2004; |
|
| (g) |
10 cents per cubic foot of alternate feed material received at a radioactive waste facility for disposal or reprocessing; and |
| (h) |
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)(e) and (2)(f), 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. |
Amended by Chapter 10, 2005 General Session
|
