Utah Code 59-24-104. Payment of tax

(1)	The tax imposed by Section 59-24-103.5 shall be paid by the owner or operator of a radioactive waste facility that receives radioactive waste for disposal or reprocessing.

(a)	a facility licensed under Section 19-3-105; or

(b)

a uranium mill licensed under 10 C. See Utah Code 59-24-102

Month: means a calendar month, unless otherwise expressed. See Utah Code 68-3-12.5

Radioactive waste: means :

(a)	alternate feed material;

(b)	byproduct material;

(c)	containerized class A waste;

(d)	processed class A waste; or

(e)	uncontainerized, unprocessed class A waste. See Utah Code 59-24-102
(2)	The payment shall be accompanied by the form prescribed by the commission.

(3)	The payment shall be paid quarterly on or before the last day of the month next succeeding each calendar quarterly period.

Amended by Chapter 466, 2019 General Session