2012 Utah Code
Title 59 - Revenue and Taxation
Article 24 - Radioactive Waste Facility Tax Act
Section 103 - Tax imposed on radioactive waste.

(1) Beginning on April 1, 2001 through June 30, 2003, there is imposed a tax on radioactive waste received at a radioactive waste facility, as provided in this chapter.

(2) The tax is equal to the sum of the following amounts:

(a) 12% of the gross receipts received from the disposal of containerized class A waste;

(b) 10% of the gross receipts received from the disposal of processed class A waste;

(c) 5% of the gross receipts received from the disposal of uncontainerized, unprocessed class A waste;

(d) 10 cents per cubic foot of alternate feed material received at a radioactive waste facility for disposal or reprocessing; and

(e) 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) The tax imposed by this section applies to:

(a) gross receipts received:

(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;

(iv) not pursuant to a contract; or

(v) for the disposal of containerized class A waste; and

(b) alternate feed material or byproduct material received:

(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.

(5) 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 295, 2003 General Session