UTAH CODE (Last Updated: January 16, 2015) |
Title 59. Revenue and Taxation |
Chapter 24. Radioactive Waste Facility Tax Act |
§ 59-24-102. Definitions.
Latest version.
- As used in this chapter:
(2) "Byproduct material" is as defined in 42 U.S.C. Sec. 2014(e)(2). (3) "Class A low-level radioactive waste" means radioactive waste that is classified as class A waste under 10 C.F.R. 61.55. (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. (5) (a) "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. (b) "Gross receipts" do not include fees collected under Section 19-3-106 or any other taxes collected for a state or federal governmental entity. (6) (a) "Processed class A waste" means waste that: (i) is class A low-level radioactive waste; and (ii) has been concentrated by a processor. (b) "Processed class A waste" does not include containerized class A waste. (7) "Radioactive waste" means: (a) alternate feed material; (b) byproduct material; (c) containerized class A waste; (d) processed class A waste; or (e) uncontainerized, unprocessed class A waste. (8) "Radioactive waste facility" or "facility" means: (a) a facility licensed under Section 19-3-105; or (b) a uranium mill licensed under 10 C.F.R. Part 40, Domestic Licensing of Source Material. (9) (a) "Uncontainerized, unprocessed class A waste" means class A low-level radioactive waste that: (i) is neither containerized class A waste, nor processed class A waste; and (ii) must be disposed of under rules of the Nuclear Regulatory Commission in a licensed low-level radioactive waste disposal facility. (b) "Uncontainerized, unprocessed class A waste" does not include alternate feed material.
Amended by Chapter 295, 2003 General Session