2025 Utah Code
Title 59 - Revenue and Taxation
Chapter 24 - Radioactive Waste Facility Tax Act
Section 103.7 - Radioactive waste facility disposal tax for concentrated depleted uranium and specific site approved waste.

Universal Citation:
UT Code § 59-24-103.7 (2025)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.
Effective 5/14/2019
59-24-103.7. Radioactive waste facility disposal tax for concentrated depleted uranium and specific site approved waste.
  • (1) On and after July 1, 2019, there is imposed a tax on a radioactive waste facility as provided in this section.
  • (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:
      • (i) concentrated depleted uranium; and
      • (ii) containerized waste disposed under Subsection 19-3-103.7(2);
    • (b) 10% of the gross receipts of a radioactive waste facility derived from the disposal of processed waste disposed under Subsection 19-3-103.7(2); and
    • (c) 5% of the gross receipts of a radioactive waste facility derived from the disposal of uncontainerized, unprocessed waste disposed under Subsection 19-3-103.7(2).


Enacted by Chapter 18, 2019 General Session
Disclaimer: These codes may not be the most recent version. Utah may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.