59-24 - Radioactive Waste Facility Tax Act

Title 59 > 59-24

Sections (9)

59-24-102 - Definitions.

As used in this chapter: 59-24-102(1) “Alternate feed material” means a natural or native material:mined for the extraction of its constituents or other matter from which source material may be extracted in a licensed uranium or thorium mill; andmay be reprocessed for its source material content.”Alternate feed material” does not include:material containing hazardous waste listed under 40 C.F.R. Part 261, Subpart D;natural or unprocessed ore; ornaturally occurring radioactive materials containing greater than 15 picocuries per gram of radium-226. 59-24-102(2) “Byproduct material” is as defined in 42 U.S.C. Sec. 2014(e)(2). 59-24-102(3) “Class A low-level radioactive waste” means radioactive waste that is classified as class A waste under 10 C.F.R. 61.55. 59-24-102(4) “Containerized class A waste” means class A low-level radioactive waste that is placed in the portion of a radioactive waste facility that is licensed to receive containerized class A waste. 59-24-102(5) “Generator” means the same as that term is defined in Section 19-3-102.”Generator” includes an affiliate, subsidiary, or successor of the generator. 59-24-102(6) “Gross receipts” means all consideration an owner or operator of a radioactive waste facility receives for the disposal of radioactive waste in the state, without any deduction or expense paid or accrued related to the disposal of the radioactive waste.”Gross receipts” do not include fees collected under Section 19-3-106 or any other taxes collected for a state or federal governmental entity. 59-24-102(7) “Processed class A waste” means waste that:is class A low-level radioactive waste; andhas been concentrated by a processor.”Processed class A waste” does not include containerized class A waste. 59-24-102(8) “Radioactive waste” means:alternate feed material;byproduct material;containerized class A waste;processed class A waste; oruncontainerized, unprocessed class A waste. 59-24-102(9) “Radioactive waste facility” or “facility” means:a facility licensed under Section 19-3-105; ora uranium mill licensed under 10 C.F.R. Part 40, Domestic Licensing of Source Material. 59-24-102(10) “Uncontainerized, unprocessed class A waste” means class A low-level radioactive waste that:is neither containerized class A waste, nor processed class A waste; andmust be disposed of under rules of the Nuclear Regulatory Commission in a licensed low-level radioactive waste disposal facility.”Uncontainerized, unprocessed class A waste” does not include alternate feed material.

59-24-103.5 - Radioactive waste disposal, processing, and recycling facility tax.

59-24-103.5(1) There is imposed a tax on a radioactive waste facility, or a processing or recycling facility, as provided in this chapter. 59-24-103.5(2) Except as provided in Subsection (3), the tax is equal to the sum of the following amounts:12% of the gross receipts of a radioactive waste facility derived from the disposal of containerized class A waste;10% of the gross receipts of a radioactive waste facility derived from the disposal of processed class A waste;except as provided in Subsection (2)(e), 5% of the gross receipts of a radioactive waste facility derived from the disposal of uncontainerized, unprocessed class A waste from a governmental entity or an agent of a governmental entity:pursuant to a contract entered into on or after April 30, 2001;pursuant to a contract substantially modified on or after April 30, 2001;pursuant to a contract renewed or extended on or after April 30, 2001; ornot pursuant to a contract;except as provided in Subsection (2)(e), 5% of the gross receipts of a radioactive waste facility derived from the disposal of uncontainerized, unprocessed class A waste received by the facility from an entity other than a governmental entity or an agent of a governmental entity;.5% of the gross receipts of a radioactive waste facility derived from the disposal of uncontainerized, unprocessed class A waste received by the facility if the uncontainerized, unprocessed class A waste does not exceed 10% of the radioactive concentration limit for class A waste as defined in 10 C.F.R. Sec. 61.55;5% of the gross receipts of a radioactive waste facility derived from the disposal of mixed waste, other than the mixed waste described in Subsection (2)(g), received from:an entity other than a governmental entity or an agent of a governmental entity; ora governmental entity or an agent of a governmental entity:pursuant to a contract entered into on or after April 30, 2005;pursuant to a contract substantially modified on or after April 30, 2005;pursuant to a contract renewed or extended on or after April 30, 2005; ornot pursuant to a contract;10% of the gross receipts of a radioactive waste facility derived from the disposal of mixed waste:received from an entity other than a governmental entity or an agent of a governmental entity; orreceived from a governmental entity or an agent of a governmental entity:pursuant to a contract entered into on or after April 30, 2005;pursuant to a contract substantially modified on or after April 30, 2005;pursuant to a contract renewed or extended on or after April 30, 2005; ornot pursuant to a contract; andthat contains a higher radionuclide concentration level than the mixed waste received by any radioactive waste facility in the state before April 1, 2004;10 cents per cubic foot of alternate feed material received at a radioactive waste facility for disposal or reprocessing; and10 cents per cubic foot of byproduct material received at a radioactive waste facility for disposal. 59-24-103.5(3) The tax is equal to 16.67% of the gross receipts of a radioactive waste facility derived from the disposal of radioactive waste received from a generator that ships to the radioactive waste facility for the first time between June 30, 2025, and June 30, 2028. 59-24-103.5(4) For purposes of the tax imposed by this section, a fraction of a cubic foot is considered to be a full cubic foot. 59-24-103.5(5) Except as provided in Subsections (2)(f) and (g), 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.

59-24-103.7 - Radioactive waste facility disposal tax for concentrated depleted uranium and specific site approved waste.

59-24-103.7(1) On and after July 1, 2019, there is imposed a tax on a radioactive waste facility as provided in this section. 59-24-103.7(2) The tax is equal to the sum of the following amounts:

12% of the gross receipts of a radioactive waste facility derived from the disposal of: concentrated depleted uranium; and containerized waste disposed under Subsection 19-3-103.7(2); 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 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).

59-24-103.8 - Radioactive waste facility expansion tax — Payment — Deposit of tax revenue.

59-24-103.8(1) As used in this section:“Division” means the Division of Waste Management and Radiation Control created in Section 19-1-105.”New licensed waste disposal volume” means the increased radioactive waste disposal volume capacity that a radioactive waste facility requests for approval by the division in a radioactive waste facility application.”Radioactive waste facility application” means an application for a new radioactive waste facility, or an amendment to an existing radioactive waste facility, under Section 19-3-105 that requests authorization to construct a new radioactive waste facility or expand the geographic site covered by an existing radioactive waste facility. 59-24-103.8(2) There is imposed a tax on a radioactive waste facility that submits a new radioactive waste facility application to the division on or before December 31, 2025. 59-24-103.8(3) The tax imposed by this section is equal to $3.45 per cubic yard of new licensed waste disposal volume, up to and not exceeding 8,700,000 cubic yards of new licensed waste disposal volume for a radioactive waste facility. 59-24-103.8(4) The tax imposed by this section shall be paid no later than 60 days after the day on which the radioactive waste facility submits a radioactive waste facility application to the division. 59-24-103.8(5) The commission shall deposit the tax revenue collected under this section into the Electrical Energy Development Investment Fund created in Section 79-6-1105. 59-24-103.8(6) Nothing in this section limits the ability of the director of the division to approve a radioactive waste facility application exceeding the maximum new licensed waste disposal volume described in Subsection (3).

59-24-104 - Payment of tax.

59-24-104(1) The tax imposed by Section 59-24-103.5 shall be paid by a radioactive waste facility that receives radioactive waste for disposal or reprocessing. 59-24-104(2) The payment shall be accompanied by the form prescribed by the commission. 59-24-104(3) Except as otherwise provided in this chapter, the payment shall be paid quarterly on or before the last day of the month next succeeding each calendar quarterly period.

59-24-105 - Deposit of tax revenue.

59-24-105(1) Except as provided in Subsections (2), (3), and 59-24-103.8(5), the commission shall deposit the tax revenue collected under this chapter into the Uniform School Fund. 59-24-105(2) The commission shall deposit the tax revenue collected under Subsection 59-24-103.5(3) into the Electrical Energy Development Investment Fund created in Section 79-6-1105.The commission may require a radioactive waste facility to share data related to radioactive waste delivered by a generator to the radioactive waste facility for the purposes of calculating the deposit of tax revenue as described in Subsection (2)(a). 59-24-105(3) The commission shall deposit the tax revenue collected in accordance with Subsection 59-24-103.7(2)(a) into the Species Protection Account created in Section 23A-3-214.

59-24-106 - Records.

59-24-106(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. 59-24-106(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. 59-24-106(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.

59-24-108 - Rulemaking authority.

The commission may make rules under Title 63G, Chapter 3, Utah Administrative Rulemaking Act , to implement and enforce this chapter.

59-24-109 - Penalties and interest.

An owner or operator of a radioactive waste facility who fails to comply with this chapter is subject to penalties and interest as provided in Sections 59-1-401 and 59-1-402 .