59-24-104. Payment of tax.
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Effective 7/1/2025
59-24-104. Payment of tax.
(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.
(2)The payment shall be accompanied by the form prescribed by the commission.
(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.
Amended by Chapter 157 , 2025 General Session