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2025 Utah Code
Title 59 - Revenue and Taxation
Chapter 24 - Radioactive Waste Facility Tax Act
Section 106 - Records.
Universal Citation:
UT Code § 59-24-106 (2025)
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59-24-106. Records.
Enacted by Chapter 314, 2001 General Session
- (1) An owner or operator of a radioactive waste facility shall maintain records, statements, books, or accounts necessary to determine the amount of tax for which the owner or operator is liable to pay under this chapter.
- (2) The commission may require an owner or operator of a radioactive waste facility, by notice served upon the person, or by rule, to make or keep the records, statements, books, or accounts the commission considers sufficient to show the amount of tax for which the owner or operator is liable to pay under this chapter.
- (3) After notice by the commission, the owner or operator of a radioactive waste facility shall open the records, statements, books, or accounts specified in Subsection (2) for examination by the commission or its duly authorized agent.
Enacted by Chapter 314, 2001 General Session
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