2025 Utah Code
Title 59 - Revenue and Taxation
Chapter 23 - Brine Shrimp Royalty Act
Section 5 - Payment of the brine shrimp royalty.

Universal Citation:
UT Code § 59-23-5 (2025)
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59-23-5. Payment of the brine shrimp royalty.
  • (1) The brine shrimp royalty shall be paid to the commission by the person who harvests the unprocessed brine shrimp eggs.
  • (2) The payment shall be accompanied by the billing statement prepared by the commission in accordance with Section 59-23-4.
  • (3) The royalty is due on the April 30 immediately following the last day of the tax year.


Amended by Chapter 16, 2005 General Session
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