Download Zipped Introduced WP 9 HB0370S2.ZIP 21,541 Bytes
[Status][Bill Documents][Fiscal Note][Bills Directory]

Second Substitute H.B. 370

Representative Jeff Alexander proposes to substitute the following bill:


             1     
HAZARDOUS WASTE AMENDMENT

             2     
2001 GENERAL SESSION

             3     
STATE OF UTAH

             4     
Sponsor: Jeff Alexander

             5      This act modifies the Environmental Quality Code by imposing regulations, fees, and taxes
             6      that apply to the reprocessing, treatment, or disposal of certain types of radioactive waste.
             7      The act requires generators or brokers of radioactive waste to obtain a permit to transfer
             8      the waste to a commercial radioactive waste treatment or disposal facility, and the Board of
             9      Radiation Control is authorized to make rules governing a generator site access permit
             10      program. The act imposes fees for generator site access permits and modifies the regulatory
             11      fee for a commercial radioactive waste treatment or disposal facility. The act imposes an
             12      annual fee on a commercial radioactive waste treatment or disposal facility, which is
             13      deposited in the Radioactive Waste Perpetual Care and Maintenance Fund, and used for the
             14      perpetual care and maintenance of the facility after closure of the facility. The act imposes
             15      a tax on radioactive waste disposed of or reprocessed at a radioactive waste facility. The act
             16      provides for the study of issues relating to radioactive waste and makes technical changes.
             17      This act takes effect upon approval.
             18      This act affects sections of Utah Code Annotated 1953 as follows:
             19      AMENDS:
             20          19-1-108, as last amended by Chapter 417, Laws of Utah 1998
             21          19-3-102, as last amended by Chapter 188, Laws of Utah 1994
             22          19-3-106, as last amended by Chapter 324, Laws of Utah 1995
             23          59-1-403, as last amended by Chapters 190 and 229, Laws of Utah 2000
             24      ENACTS:
             25          19-3-106.2, Utah Code Annotated 1953


             26          19-3-106.4, Utah Code Annotated 1953
             27          19-3-201.1, Utah Code Annotated 1953
             28          59-24-101, Utah Code Annotated 1953
             29          59-24-102, Utah Code Annotated 1953
             30          59-24-103, Utah Code Annotated 1953
             31          59-24-104, Utah Code Annotated 1953
             32          59-24-105, Utah Code Annotated 1953
             33          59-24-106, Utah Code Annotated 1953
             34          59-24-107, Utah Code Annotated 1953
             35          59-24-108, Utah Code Annotated 1953
             36      This act enacts uncodified material.
             37      Be it enacted by the Legislature of the state of Utah:
             38          Section 1. Section 19-1-108 is amended to read:
             39           19-1-108. Creation of environmental quality restricted account -- Purpose of
             40      restricted account -- Sources of funds -- Uses of funds.
             41          (1) There is created the Environmental Quality Restricted Account.
             42          (2) The sources of monies for the restricted account are:
             43          (a) radioactive waste disposal fees collected under [Section] Sections 19-3-106 and
             44      19-3-106.4 ;
             45          (b) hazardous waste disposal fees collected under Section 19-6-118 ;
             46          (c) PCB waste disposal fees collected under Section 19-6-118.5 ;
             47          (d) nonhazardous solid waste disposal fees collected under Section 19-6-119 ; and
             48          (e) all investment income derived from money in the restricted account created in this
             49      section.
             50          (3) In each fiscal year, the first $500,000 collected from all waste disposal fees listed in
             51      Subsection (2), collectively, shall be deposited in the General Fund as free revenue. The balance
             52      shall be deposited in the restricted account created in this section.
             53          (4) The Legislature may annually appropriate monies from the Environmental Quality
             54      Restricted Account to:
             55          (a) the department for the costs of administering radiation control programs;
             56          (b) the department for the costs of administering solid and hazardous waste programs; and


             57          (c) the Hazardous Substances Mitigation Fund, up to $400,000, for purposes set forth in
             58      Title 19, Chapter 6, Part 3, Hazardous Substances Mitigation Act.
             59          (5) In order to stabilize funding for the radiation control program and the solid and
             60      hazardous waste program, the Legislature shall in years of excess revenues reserve in the restricted
             61      account sufficient monies to meet departmental needs in years of projected shortages.
             62          (6) The Legislature may not appropriate money from the General Fund to the department
             63      as a supplemental appropriation to cover the costs of the radiation control program and the solid
             64      and hazardous waste program in an amount exceeding 25% of the amount of waste disposal fees
             65      collected during the most recent prior fiscal year.
             66          (7) The Legislature may annually appropriate not more than $200,000 from this account
             67      to the Department of Public Safety, created in Section 53-1-103 , to be used by that department
             68      solely for hazardous materials:
             69          (a) management training; and
             70          (b) response preparation and emergency response training.
             71          (8) All funds appropriated under this part that are not expended at the end of the fiscal year
             72      lapse into the account created in Subsection (1).
             73          (9) For fiscal year 1998-99, up to $537,000 in the Environmental Quality Restricted
             74      Account may be appropriated by the Legislature to fund legislative priorities.
             75          Section 2. Section 19-3-102 is amended to read:
             76           19-3-102. Definitions.
             77          As used in this chapter:
             78          (1) "Board" means the Radiation Control Board created under Section 19-1-106 .
             79          (2) (a) "Broker" means a person who performs one or more of the following functions for
             80      a generator:
             81          (i) arranges for transportation of the radioactive waste;
             82          (ii) collects or consolidates shipments of radioactive waste; or
             83          (iii) processes radioactive waste in some manner.
             84          (b) "Broker" does not include a carrier whose sole function is to transport the radioactive
             85      waste.
             86          (3) "Byproduct material" has the same meaning as in 42 U.S.C. Sec. 2014(e)(2).
             87          [(2)] (4) "Class B and class C low-level radioactive waste" has the same meaning as in 10


             88      CFR 61.55.
             89          [(3)] (5) "Executive secretary" means the executive secretary of the board.
             90          [(4) "Facility" in Sections 19-3-201 through 19-3-205 means any site, location, structure,
             91      or property used or to be used for the storage, treatment, or disposal of low-level waste, excluding
             92      federal waste facilities.]
             93          [(5) "Generator" means any a person, partnership, association, corporation, or any other
             94      entity whatsoever that, as a part of its activities, produces low-level radioactive waste.]
             95          (6) "Generator" means a person who:
             96          (a) possesses any material or component:
             97          (i) that contains radioactivity or is radioactively contaminated; and
             98          (ii) for which the person foresees no further use; and
             99          (b) transfers the material or component to:
             100          (i) a commercial radioactive waste treatment or disposal facility; or
             101          (ii) a broker.
             102          [(6)] (7) (a) "High-level nuclear waste" means spent reactor fuel assemblies, dismantled
             103      nuclear reactor components, and solid and liquid wastes from fuel reprocessing and defense-related
             104      wastes.
             105          (b) "High-level nuclear waste" does not include medical or institutional wastes,
             106      naturally-occurring radioactive materials, or uranium mill tailings.
             107          [(7) "Host state" means a state in which a facility is located.]
             108          (8) (a) "Low-level radioactive waste" [in Sections 19-3-201 through 19-3-205 ] means
             109      waste material which contains radioactive nuclides emitting primarily beta or gamma radiation,
             110      or both, in concentrations or quantities which exceed applicable federal or state standards for
             111      unrestricted release.
             112          (b) "Low-level radioactive waste" does not include [waste containing more than ten
             113      nanocuries of transuranic contaminants per gram of material, nor] spent reactor fuel, nor material
             114      classified as either high-level waste or waste which is unsuited for disposal by near-surface burial
             115      under any applicable federal regulations.
             116          [(9) "Mixed waste" means any material that is a radioactive waste as defined in this chapter
             117      and is also a hazardous waste as defined in Section 19-6-102 .]
             118          [(10)] (9) "Radiation" means ionizing and nonionizing radiation, including gamma rays,


             119      X-rays, alpha and beta particles, high speed electrons, and other nuclear particles.
             120          [(11)] (10) "Radioactive" means any solid, liquid, or gas which emits radiation
             121      spontaneously from decay of unstable nuclei.
             122          Section 3. Section 19-3-106 is amended to read:
             123           19-3-106. Fee for commercial radioactive waste disposal or treatment.
             124          (1) (a) An owner or operator of [any] a commercial radioactive waste treatment or disposal
             125      facility that [primarily receives waste generated by off-site sources not owned, controlled, or
             126      operated by the facility or site owner or operator that is subject to the requirements of this chapter]
             127      receives radioactive waste shall collect a fee from the generator of the waste[:] as provided in
             128      Subsection (1)(b).
             129          (b) (i) On and after July 1, 1994 through June 30, 2001, the fee is $2.50 per ton, or fraction
             130      of a ton, of radioactive waste, other than byproduct material, received at the facility for disposal
             131      or treatment.
             132          [(a) on] (ii) On and after July 1, [1992] 2001, [through June 30, 1993, a fee of $2.00 per
             133      ton or fraction of a ton on all radioactive waste received at the facility or site] the fee is equal to
             134      the sum of the following amounts:
             135          (A) 10 cents per cubic foot, or fraction of a cubic foot, of radioactive waste, other than
             136      byproduct material, received at the facility for disposal or treatment; and
             137          [(b)] (B) [on and after July 1, 1993, through June 30, 1994, a fee of $2.25 per ton or
             138      fraction of a ton on all radioactive waste received at the facility or site] $1 per curie, or fraction of
             139      a curie, of radioactive waste, other than byproduct material, received at the facility for disposal or
             140      treatment[; and].
             141          [(c) on and after July 1, 1994, a fee of $2.50 per ton or fraction of a ton on all radioactive
             142      waste received at the facility or site for disposal or treatment.]
             143          (2) (a) The owner or operator shall [pay] remit the fees imposed under this section to the
             144      department on or before the 15th day of the month following the month in which the fee accrued.
             145          (b) The department shall deposit all fees received under this section into the [restricted
             146      account] Environmental Quality Restricted Account created in Section 19-1-108 .
             147          (c) The owner or operator shall submit to the department with the payment of the fee under
             148      this subsection a completed form as prescribed by the department that provides information the
             149      department requires to verify the amount of waste received and the fee amount for which the owner


             150      or operator is liable.
             151          (3) The Legislature shall appropriate to the department funds to cover the cost of
             152      radioactive waste disposal supervision.
             153          Section 4. Section 19-3-106.2 is enacted to read:
             154          19-3-106.2. Fee for perpetual care and maintenance of commercial radioactive waste
             155      disposal facilities -- Radioactive Waste Perpetual Care and Maintenance Fund created
             156      --Contents -- Use of fund monies.
             157          (1) As used in this section, "perpetual care and maintenance" means perpetual care and
             158      maintenance of a commercial radioactive waste treatment or disposal facility, excluding sites
             159      within the facility used for the disposal of byproduct material, as required by applicable laws, rules,
             160      and license requirements beginning 100 years after the date of final closure of the facility.
             161          (2) (a) On and after July 1, 2002, the owner or operator of an active commercial
             162      radioactive waste treatment or disposal facility shall pay an annual fee of $200,000 to provide for
             163      the perpetual care and maintenance of the facility.
             164          (b) The owner or operator shall remit the fee to the department on or before July 1.
             165          (3) The department shall deposit fees received under Subsection (2) into the Radioactive
             166      Waste Perpetual Care and Maintenance Fund created in Subsection (4).
             167          (4) (a) There is created the Radioactive Waste Perpetual Care and Maintenance Fund to
             168      finance perpetual care and maintenance of commercial radioactive waste treatment or disposal
             169      facilities, excluding sites within those facilities used for the disposal of byproduct material.
             170          (b) The sources of revenue for the fund are:
             171          (i) the fee imposed under this section; and
             172          (ii) investment income derived from money in the fund.
             173          (c) (i) The revenues for the fund shall be segregated into subaccounts for each commercial
             174      radioactive waste treatment or disposal facility covered by the fund.
             175          (ii) Each subaccount shall contain:
             176          (A) the fees paid by each owner or operator of a commercial radioactive waste treatment
             177      or disposal facility; and
             178          (B) the associated investment income.
             179          (5) The Legislature may appropriate money from the Radioactive Waste Perpetual Care
             180      and Maintenance Fund for:


             181          (a) perpetual care and maintenance of a commercial radioactive waste treatment or
             182      disposal facility, excluding sites within the facility used for the disposal of byproduct material,
             183      beginning 100 years after the date of final closure of the facility; or
             184          (b) maintenance or monitoring of, or implementing corrective action at, a commercial
             185      radioactive waste treatment or disposal facility, excluding sites within the facility used for the
             186      disposal of byproduct material, before the end of 100 years after the date of final closure of the
             187      facility, if:
             188          (i) the owner or operator is unwilling or unable to carry out postclosure maintenance,
             189      monitoring, or corrective action; and
             190          (ii) the financial surety arrangements made by the owner or operator, including any
             191      required under applicable law, are insufficient to cover the costs of postclosure maintenance,
             192      monitoring, or corrective action.
             193          (6) The money appropriated from the Radioactive Waste Perpetual Care and Maintenance
             194      Fund for the purposes specified in Subsection (5)(a) or (5)(b) at a particular commercial
             195      radioactive waste treatment or disposal facility may be appropriated only from the subaccount
             196      established under Subsection (4)(c) for the facility.
             197          (7) The attorney general shall bring legal action against the owner or operator or take other
             198      steps to secure the recovery or reimbursement of the costs of maintenance, monitoring, or
             199      corrective action, including legal costs, incurred pursuant to Subsection (5)(b).
             200          (8) (a) The board shall direct an evaluation of the adequacy of the Radioactive Waste
             201      Perpetual Care and Maintenance Fund every five years, beginning in 2006. The evaluation shall
             202      determine whether the fund is adequate to provide for perpetual care and maintenance of
             203      commercial radioactive waste treatment or disposal facilities.
             204          (b) The board shall submit a report on the evaluation to the Legislative Management
             205      Committee on or before October 1 of the year in which the report is due.
             206          (9) This section does not apply to a uranium mill licensed under 10 C.F.R. Part 40,
             207      Domestic Licensing of Source Material
             208          Section 5. Section 19-3-106.4 is enacted to read:
             209          19-3-106.4. Generator site access permits.
             210          (1) A generator or broker may not transfer radioactive waste to a commercial radioactive
             211      waste treatment or disposal facility in the state without first obtaining a generator site access permit


             212      from the executive secretary.
             213          (2) The board may make rules pursuant to Section 19-3-104 governing a generator site
             214      access permit program.
             215          (3) (a) Except as provided in Subsection (3)(b), the department shall establish fees for
             216      generator site access permits in accordance with Section 63-38-3.2 .
             217          (b) On and after July 1, 2001 through June 30, 2002, the fees are:
             218          (i) $1,300 for generators transferring 1,000 or more cubic feet of radioactive waste per
             219      year;
             220          (ii) $500 for generators transferring less than 1,000 cubic feet of radioactive waste per
             221      year; and
             222          (iii) $5,000 for brokers.
             223          (c) The department shall deposit fees received under this section into the Environmental
             224      Quality Restricted Account created in Section 19-1-108 .
             225          (4) This section does not apply to a generator or broker transferring radioactive waste to
             226      a uranium mill licensed under 10 C.F.R. Part 40, Domestic Licensing of Source Material.
             227          Section 6. Section 19-3-201.1 is enacted to read:
             228          19-3-201.1. Definitions.
             229          As used in this compact:
             230          (1) "Facility" means any site, location, structure, or property used or to be used for the
             231      storage, treatment, or disposal of low-level waste, excluding federal waste facilities.
             232          (2) "Generator" means any person, partnership, association, corporation, or any other entity
             233      whatsoever which, as a part of its activities, produces low-level radioactive waste.
             234          (3) "Host state" means a state in which a facility is located.
             235          (4) (a) "Low-level waste" means waste material which contains radioactive nuclides
             236      emitting primarily beta or gamma radiation, or both, in concentrations or quantities which exceed
             237      applicable federal or state standards for unrestricted release.
             238          (b) "Low-level waste" does not include waste containing more than ten nanocuries of
             239      transuranic contaminants per gram of material, nor spent reactor fuel, nor material classified as
             240      either high-level waste or waste which is unsuited for disposal by near-surface burial under any
             241      applicable federal regulations.
             242          Section 7. Section 59-1-403 is amended to read:


             243           59-1-403. Confidentiality -- Penalty -- Application to property tax.
             244          (1) Any tax commissioner, agent, clerk, or other officer or employee of the commission
             245      or any representative, agent, clerk, or other officer or employee of any county, city, or town may
             246      not divulge or make known in any manner any information gained by him from any return filed
             247      with the commission. The officials charged with the custody of such returns are not required to
             248      produce any of them or evidence of anything contained in them in any action or proceeding in any
             249      court, except:
             250          (a) in accordance with judicial order;
             251          (b) on behalf of the commission in any action or proceeding under this title or other law
             252      under which persons are required to file returns with the commission;
             253          (c) on behalf of the commission in any action or proceeding to which the commission is
             254      a party; or
             255          (d) on behalf of any party to any action or proceeding under this title when the report or
             256      facts shown thereby are directly involved in such action or proceeding. In any event, the court may
             257      require the production of, and may admit in evidence, any portion of reports or of the facts shown
             258      by them, as are specifically pertinent to the action or proceeding.
             259          (2) This section does not prohibit:
             260          (a) a person or his duly authorized representative from receiving a copy of any return or
             261      report filed in connection with that person's own tax;
             262          (b) the publication of statistics as long as they are classified to prevent the identification
             263      of particular reports or returns; and
             264          (c) the inspection by the attorney general or other legal representative of the state of the
             265      report or return of any taxpayer:
             266          (i) who brings action to set aside or review the tax based on such report or return;
             267          (ii) against whom an action or proceeding is contemplated or has been instituted under this
             268      title; or
             269          (iii) against whom the state has an unsatisfied money judgment.
             270          (3) (a) Notwithstanding Subsection (1) and for purposes of administration, the commission
             271      may, by rule, provide for a reciprocal exchange of information with the United States Internal
             272      Revenue Service or the revenue service of any other state.
             273          (b) Notwithstanding Subsection (1) and for all taxes except individual income tax and


             274      corporate franchise tax, the commission may, by rule, share information gathered from returns and
             275      other written statements with the federal government, any other state, any of their political
             276      subdivisions, or any political subdivision of this state, except as limited by Sections 59-12-209 and
             277      59-12-210 , if these political subdivisions or the federal government grant substantially similar
             278      privileges to this state.
             279          (c) Notwithstanding Subsection (1) and for all taxes except individual income tax and
             280      corporate franchise tax, the commission may, by rule, provide for the issuance of information
             281      concerning the identity and other information of taxpayers who have failed to file tax returns or
             282      to pay any tax due.
             283          (d) Notwithstanding Subsection (1), the commission shall provide to the Solid and
             284      Hazardous Waste Control Board executive secretary, as defined in Section 19-6-102 , any records,
             285      returns, and other information filed with the commission under Title 59, Chapter 13, Motor and
             286      Special Fuel Tax Act, or Section 19-6-410.5 regarding the environmental assurance program
             287      participation fee, as requested by the executive secretary.
             288          (e) Notwithstanding Subsection (1), upon request from a tobacco product manufacturer,
             289      as defined in Section 59-22-202 , the commission shall report to the manufacturer:
             290          (i) the quantity of cigarettes, as defined in Section 59-22-202 , produced by the
             291      manufacturer and reported to the commission for the previous calendar year under Section
             292      59-14-407 ; and
             293          (ii) the quantity of cigarettes, as defined in Section 59-22-202 , produced by the
             294      manufacturer for which a tax refund was granted during the previous calendar year under Section
             295      59-14-401 and reported to the commission under Subsection 59-14-401 (1)(a)(v).
             296          (f) Notwithstanding Subsection (1), the commission may:
             297          (i) provide to the Division of Consumer Protection within the Department of Commerce
             298      and the attorney general data:
             299          (A) reported to the commission under Section 59-14-212 ; or
             300          (B) related to a violation under Section 59-14-211 ; and
             301          (ii) upon request provide to any person data reported to the commission under Subsections
             302      59-14-212 (1)(a) through (1)(c) and Subsection 59-14-212 (1)(g).
             303          (g) Notwithstanding Subsection (1), the commission shall, at the request of a committee
             304      of the Legislature, Office of the Legislative Fiscal Analyst, or Governor's Office of Planning and


             305      Budget, provide to the committee or office the total amount of revenues collected by the
             306      commission under Chapter 24, Radioactive Waste Tax Act, for the time period specified by the
             307      committee or office.
             308          (4) Reports and returns shall be preserved for at least three years and then the commission
             309      may destroy them.
             310          (5) Any person who violates this section is guilty of a class A misdemeanor. If the
             311      offender is an officer or employee of the state, he shall be dismissed from office and be
             312      disqualified from holding public office in this state for a period of five years thereafter.
             313          (6) This part does not apply to the property tax.
             314          Section 8. Section 59-24-101 is enacted to read:
             315     
CHAPTER 24. RADIOACTIVE WASTE ACT

             316          59-24-101. Title.
             317          This chapter is known as the "Radioactive Waste Tax Act."
             318          Section 9. Section 59-24-102 is enacted to read:
             319          59-24-102. Definitions.
             320          As used in this chapter:
             321          (1) (a) "Alternate feed material" means a natural or native material:
             322          (i) mined for the extraction of its constituents or other matter from which source material
             323      is extracted in a licensed uranium or thorium mill; and
             324          (ii) reprocessed primarily for its source material content.
             325          (b) "Alternate feed material" does not include:
             326          (i) material containing hazardous waste listed under 40 C.F.R. Part 261, Subpart D;
             327          (ii) natural or unprocessed ore; or
             328          (iii) naturally occurring radioactive materials containing greater than 15 picocuries per
             329      gram of radium-226.
             330          (2) "Byproduct material" is as defined in 42 U.S.C. Sec. 2014(e)(2).
             331          (3) "Class A low-level radioactive waste" means radioactive waste that is classified as
             332      class A waste under 10 C.F.R. 61.55.
             333          (4) "Containerized class A waste" means class A low-level radioactive waste that is placed
             334      in the portion of a radioactive waste facility that is licensed to receive containerized class A waste.
             335          (5) (a) "Gross receipts" means all consideration an owner or operator of a radioactive


             336      waste facility receives for the disposal of radioactive waste in the state, without any deduction or
             337      expense paid or accrued related to the disposal of the radioactive waste.
             338          (b) "Gross receipts" do not include fees collected under Section 19-3-106 .
             339          (6) (a) "Processed class A waste" means waste that:
             340          (i) is class A low-level radioactive waste; and
             341          (ii) has been concentrated by a processor.
             342          (b) "Processed class A waste" does not include containerized class A waste.
             343          (7) "Radioactive waste" means:
             344          (a) alternate feed material;
             345          (b) byproduct material;
             346          (c) containerized class A waste;
             347          (d) processed class A waste; or
             348          (e) uncontainerized, unprocessed class A waste.
             349          (8) "Radioactive waste facility" or "facility" means:
             350          (a) a facility licensed under Section 19-3-105 ; or
             351          (b) a uranium mill licensed under 10 C.F.R. Part 40, Domestic Licensing of Source
             352      Material.
             353          (9) (a) "Uncontainerized, unprocessed class A waste" means class A low-level radioactive
             354      waste that:
             355          (i) is neither containerized class A waste, nor processed class A waste; and
             356          (ii) must be disposed of under rules of the Nuclear Regulatory Commission in a licensed
             357      low-level radioactive waste disposal facility.
             358          (b) "Uncontainerized, unprocessed class A waste" does not include alternate feed material.
             359          Section 10. Section 59-24-103 is enacted to read:
             360          59-24-103. Tax imposed on radioactive waste.
             361          (1) Beginning on April 1, 2001, there is imposed a tax on radioactive waste received at a
             362      radioactive waste facility, as provided in this chapter.
             363          (2) The tax is equal to the sum of the following amounts:
             364          (a) 12% of the gross receipts received from the disposal of containerized class A waste;
             365          (b) 10% of the gross receipts received from the disposal of processed class A waste;
             366          (c) 5% of the gross receipts received from the disposal of uncontainerized, unprocessed


             367      class A waste;
             368          (d) 10 cents per cubic foot of alternate feed material received at a radioactive waste facility
             369      for disposal or reprocessing; and
             370          (e) 10 cents per cubic foot of byproduct material received at a radioactive waste facility
             371      for disposal.
             372          (3) For purposes of the tax imposed by this section, a fraction of a cubic foot is considered
             373      to be a full cubic foot.
             374          (4) The tax imposed by this section applies to:
             375          (a) gross receipts received:
             376          (i) pursuant to a contract entered into on or after the effective date of this act;
             377          (ii) pursuant to a contract substantially modified on or after the effective date of this act;
             378          (iii) pursuant to a contract renewed or extended on or after the effective date of this act;
             379          (iv) not pursuant to a contract; or
             380          (v) for the disposal of containerized class A waste; and
             381          (b) alternate feed material or byproduct material received:
             382          (i) pursuant to a contract entered into on or after the effective date of this act;
             383          (ii) pursuant to a contract substantially modified on or after the effective date of this act;
             384          (iii) pursuant to a contract renewed or extended on or after the effective date of this act;
             385      or
             386          (iv) not pursuant to a contract.
             387          (5) The tax imposed by this section does not apply to radioactive waste containing material
             388      classified as hazardous waste under 40 C.F.R. Part 261.
             389          Section 11. Section 59-24-104 is enacted to read:
             390          59-24-104. Payment of tax.
             391          (1) The tax imposed by Section 59-24-103 shall be paid by the owner or operator of a
             392      radioactive waste facility that receives radioactive waste for disposal or reprocessing.
             393          (2) The payment shall be accompanied by the form prescribed by the commission.
             394          (3) The payment shall be paid quarterly on or before the last day of the month next
             395      succeeding each calendar quarterly period.
             396          Section 12. Section 59-24-105 is enacted to read:
             397          59-24-105. Deposit of tax revenue.


             398          The commission shall deposit the tax revenue collected under this chapter into the General
             399      Fund.
             400          Section 13. Section 59-24-106 is enacted to read:
             401          59-24-106. Action for collection of tax -- Action for refund or credit of tax.
             402          (1) (a) Except as provided in Subsections (2) through (5), the commission shall assess a
             403      tax under this chapter within three years after a taxpayer files a return.
             404          (b) Except as provided in Subsections (2) through (5), if the commission does not assess
             405      a tax under this chapter within the three-year period provided in Subsection (1)(a), the commission
             406      may not commence a proceeding to collect the tax.
             407          (2) The commission may assess a tax at any time if a taxpayer:
             408          (a) files a false or fraudulent return with intent to evade; or
             409          (b) does not file a return.
             410          (3) The commission may extend the period to make an assessment or to commence a
             411      proceeding to collect the tax under this chapter if:
             412          (a) the three-year period under Subsection (1) has not expired; and
             413          (b) the commission and the taxpayer sign a written agreement:
             414          (i) authorizing the extension; and
             415          (ii) providing for the length of the extension.
             416          (4) If the commission delays an audit at the request of a taxpayer, the commission may
             417      make an assessment as provided in Subsection (5) if:
             418          (a) the taxpayer subsequently refuses to agree to an extension request by the commission;
             419      and
             420          (b) the three-year period under Subsection (1) expires before the commission completes
             421      the audit.
             422          (5) An assessment under Subsection (4) shall be:
             423          (a) for the time period for which the commission could not make an assessment because
             424      of the expiration of the three-year period; and
             425          (b) in an amount equal to the difference between:
             426          (i) the commission's estimate of the amount of tax the taxpayer would have been assessed
             427      for the time period described in Subsection (5)(a); and
             428          (ii) the amount of tax the taxpayer actually paid for the time period described in Subsection


             429      (5)(a).
             430          (6) (a) Except as provided in Subsection (6)(b), the commission may not make a credit or
             431      refund unless the taxpayer files a claim with the commission within three years of the date of
             432      overpayment.
             433          (b) The commission shall extend the period for a taxpayer to file a claim under Subsection
             434      (6)(a) if:
             435          (i) the three-year period under Subsection (6)(a) has not expired; and
             436          (ii) the commission and the taxpayer sign a written agreement:
             437          (A) authorizing the extension; and
             438          (B) providing for the length of the extension.
             439          Section 14. Section 59-24-107 is enacted to read:
             440          59-24-107. Rulemaking authority.
             441          The commission may make rules under chapter Title 63, Chapter 46a, Utah Administrative
             442      Rulemaking Act, to implement and enforce this chapter.
             443          Section 15. Section 59-24-108 is enacted to read:
             444          59-24-108. Penalties and interest.
             445          An owner or operator of a radioactive waste facility who fails to comply with this chapter
             446      is subject to penalties and interest as provided in Sections 59-1-401 . and 59-1-402 .
             447          Section 16. Interim study.
             448          The Legislative Management Committee shall direct one or more interim committees to
             449      study the following:
             450          (1) whether a commercial radioactive waste treatment or disposal facility should be subject
             451      to rate-of-return regulation;
             452          (2) whether the state should assume ownership of all, or a part of, a commercial
             453      radioactive waste treatment or disposal facility and, if so, when the state should assume ownership;
             454          (3) whether the state should continue to be a member of the Northwest Low-level
             455      Radioactive Waste Compact;
             456          (4) financial assurance requirements for closure and postclosure care of commercial
             457      radioactive waste treatment or disposal facilities; and
             458          (5) taxation of nuclear waste transportation.
             459          Section 17. Effective date.


             460          If approved by two-thirds of all the members elected to each house, this act takes effect
             461      upon approval by the governor, or the day following the constitutional time limit of Utah
             462      Constitution Article VII, Section 8, without the governor's signature, or in the case of a veto, the
             463      date of veto override.
             464          Section 18. Coordination clause.
             465          It is the intent of the Legislature that in preparing the Utah Code database for publication,
             466      the Office of Legislative Research and General Counsel is directed to replace the language, "the
             467      effective date of this act," in Section 59-24-103 with the actual effective date of the act.


[Bill Documents][Bills Directory]