Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-24-102
Definitions
As used in this chapter:
# (1)
# (a)
"Alternate feed material" means a natural or native material:
(i) mined for the extraction of its constituents or other matter from which source material may be extracted in a licensed uranium or thorium mill; and
(ii) may be reprocessed for its source material content.
# (b)
"Alternate feed material" does not include:
(i) material containing hazardous waste listed under 40 C.F.R. Part 261, Subpart D;
(ii) natural or unprocessed ore; or
(iii) naturally occurring radioactive materials containing greater than 15 picocuries per gram of radium-226.
# (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) "Generator" means the same as that term is defined in Section 19-3-102.
(b) "Generator" includes an affiliate, subsidiary, or successor of the generator.
# (6)
# (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.
# (7)
# (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.
# (8)
"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.
# (9)
"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.
# (10)
# (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.
Source: view the official text
In this chapter (8 sections)
- 59-24-102 · Definitions
- 59-24-103.5 · Radioactive waste disposal, processing, and recycling…
- 59-24-103.7 · Radioactive waste facility disposal tax for concentrated…
- 59-24-104 · Payment of tax
- 59-24-105 · Deposit of tax revenue
- 59-24-106 · Records
- 59-24-108 · Rulemaking authority
- 59-24-109 · Penalties and interest