59-24-103 - Tax imposed on radioactive waste.
59-24-103. Tax imposed on radioactive waste.
(1) Beginning on April 1, 2001 through June 30, 2003, there is imposed a tax onradioactive 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, unprocessedclass A waste;
(d) 10 cents per cubic foot of alternate feed material received at a radioactive wastefacility for disposal or reprocessing; and
(e) 10 cents per cubic foot of byproduct material received at a radioactive waste facilityfor disposal.
(3) For purposes of the tax imposed by this section, a fraction of a cubic foot isconsidered 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 containingmaterial classified as hazardous waste under 40 C.F.R. Part 261.
Amended by Chapter 295, 2003 General Session