2011 Utah Code
Title 59 Revenue and Taxation
Chapter 25 Hazardous Waste Facility and Nonhazardous Solid Waste Facility Tax Act
Section 104 Payment of tax.

59-25-104. Payment of tax.
(1) The tax imposed by Section 59-25-103 shall be paid by the owner or operator of the hazardous waste facility or nonhazardous solid waste facility that receives the hazardous waste or nonhazardous solid waste for treatment or disposal.
(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.