1     
COMMERCIAL WASTE FEE AMENDMENTS

2     
2018 GENERAL SESSION

3     
STATE OF UTAH

4     
Chief Sponsor: John Knotwell

5     
Senate Sponsor: Daniel Hemmert

6     

7     LONG TITLE
8     General Description:
9          This bill modifies provisions relating to a fee paid by an owner or operator of a
10     commercial radioactive waste treatment or disposal facility that receives radioactive
11     waste.
12     Highlighted Provisions:
13          This bill:
14          ▸     reduces the annual fee paid by an owner or operator of a commercial radioactive
15     waste treatment or disposal facility that receives radioactive waste.
16     Money Appropriated in this Bill:
17          None
18     Other Special Clauses:
19          None
20     Utah Code Sections Affected:
21     AMENDS:
22          19-3-106, as last amended by Laws of Utah 2010, Chapter 17
23          59-1-403, as last amended by Laws of Utah 2017, Chapters 181, 277, and 430
24     

25     Be it enacted by the Legislature of the state of Utah:
26          Section 1. Section 19-3-106 is amended to read:
27          19-3-106. Fee for commercial radioactive waste disposal or treatment.
28          (1) (a) An owner or operator of a commercial radioactive waste treatment or disposal
29     facility that receives radioactive waste shall pay a fee as provided in Subsection (1)(b).
30          [(b) (i) On or after July 1, 2010, but on or before June 30, 2011, the fee is equal to the
31     sum of the following amounts:]
32          [(A) 30 cents per cubic foot of radioactive waste, other than 11e.(2) byproduct material,
33     received at the facility for disposal or treatment; and]
34          [(B) $1 per curie of radioactive waste, other than 11e.(2) byproduct material, received
35     at the facility for disposal or treatment.]
36          [(ii)] (b) (i) On or after July 1, 2011, the fee shall be established by the department in
37     accordance with Section 63J-1-504.
38          [(iii)] (ii) In the development of a fee schedule prepared under Subsection
39     (1)(b)[(ii)](i), the department may conduct by no later than July 1, 2011, a review of the
40     program costs and indirect costs of regulating radioactive waste in the state.
41          [(iv)] (iii) In addition to the process required by Section 63J-1-504, the department
42     shall establish a fee that:
43          (A) is a flat fee, not based on the amount of waste treated or disposed of;
44          (B) provides for reasonable and timely oversight of radioactive waste by the
45     department; and
46          (C) adequately meets the needs of industry and the department, including allowing for
47     the department to employ qualified personnel to appropriately oversee industry regulation.
48          [(2) (a) The portion of the fee required under Subsection (1)(b)(i)(A) shall be
49     calculated by multiplying the total cubic feet of waste, computed to the first decimal place,
50     received during the calendar month by 30 cents.]
51          [(b) The portion of the fee required in Subsection (1)(b)(i)(B) shall be calculated by
52     multiplying the total curies of waste, computed to the first decimal place, received during the
53     calendar month by $1.]
54          [(3)] (2) (a) The owner or operator shall remit the fees imposed under this section to
55     the department on or before the 15th day of the month following the month in which the fee
56     accrued.
57          (b) The department shall deposit the fees received under this section into the
58     Environmental Quality Restricted Account created in Section 19-1-108.
59          [(c) The owner or operator shall submit to the department with the payment of the fee
60     under this Subsection (3) a completed form as prescribed by the department that provides
61     information the department requires to verify the amount of waste received and the fee amount
62     for which the owner or operator is liable.]
63          (3) (a) The annual fee required under Subsection (1)(a) shall be reduced by the amount
64     paid in tax annually by the owner or operator under Section 59-24-103.5.
65          (b) Beginning June 2018, the State Tax Commission shall provide annually on or
66     before June 1 the tax information described in Subsection 59-1-403(3)(v) indicating the
67     amount of tax paid for the previous calendar year under Section 59-24-103.5.
68          (c) The department shall apply the tax amount established in Subsection (3)(b) to
69     reduce the fee paid during the upcoming fiscal year, beginning fiscal year 2019, by the owner
70     or operator under Subsection (1)(a).
71          (4) The Legislature shall appropriate [to the department money to cover the cost of] the
72     fully burdened cost as determined by the annual fee set under Subsection (1)(b) to the
73     Environmental Quality Restricted Account created in Section 19-1-108 from the General Fund
74     for the regulation of radioactive waste treatment and disposal [supervision].
75           (5) If the Legislature fails to appropriate adequate funds to cover the fully burdened
76     cost as determined by the annual fee set under Subsection (1)(b), the owner or operator shall
77     pay the balance.
78          [(5)] (6) Radioactive waste that is subject to a fee under this section is not subject to a
79     fee under Section 19-6-119.
80          Section 2. Section 59-1-403 is amended to read:
81          59-1-403. Confidentiality -- Exceptions -- Penalty -- Application to property tax.
82          (1) (a) Any of the following may not divulge or make known in any manner any
83     information gained by that person from any return filed with the commission:
84          (i) a tax commissioner;
85          (ii) an agent, clerk, or other officer or employee of the commission; or
86          (iii) a representative, agent, clerk, or other officer or employee of any county, city, or
87     town.
88          (b) An official charged with the custody of a return filed with the commission is not
89     required to produce the return or evidence of anything contained in the return in any action or
90     proceeding in any court, except:
91          (i) in accordance with judicial order;
92          (ii) on behalf of the commission in any action or proceeding under:
93          (A) this title; or
94          (B) other law under which persons are required to file returns with the commission;
95          (iii) on behalf of the commission in any action or proceeding to which the commission
96     is a party; or
97          (iv) on behalf of any party to any action or proceeding under this title if the report or
98     facts shown by the return are directly involved in the action or proceeding.
99          (c) Notwithstanding Subsection (1)(b), a court may require the production of, and may
100     admit in evidence, any portion of a return or of the facts shown by the return, as are specifically
101     pertinent to the action or proceeding.
102          (2) This section does not prohibit:
103          (a) a person or that person's duly authorized representative from receiving a copy of
104     any return or report filed in connection with that person's own tax;
105          (b) the publication of statistics as long as the statistics are classified to prevent the
106     identification of particular reports or returns; and
107          (c) the inspection by the attorney general or other legal representative of the state of the
108     report or return of any taxpayer:
109          (i) who brings action to set aside or review a tax based on the report or return;
110          (ii) against whom an action or proceeding is contemplated or has been instituted under
111     this title; or
112          (iii) against whom the state has an unsatisfied money judgment.
113          (3) (a) Notwithstanding Subsection (1) and for purposes of administration, the
114     commission may by rule, made in accordance with Title 63G, Chapter 3, Utah Administrative
115     Rulemaking Act, provide for a reciprocal exchange of information with:
116          (i) the United States Internal Revenue Service; or
117          (ii) the revenue service of any other state.
118          (b) Notwithstanding Subsection (1) and for all taxes except individual income tax and
119     corporate franchise tax, the commission may by rule, made in accordance with Title 63G,
120     Chapter 3, Utah Administrative Rulemaking Act, share information gathered from returns and
121     other written statements with the federal government, any other state, any of the political
122     subdivisions of another state, or any political subdivision of this state, except as limited by
123     Sections 59-12-209 and 59-12-210, if the political subdivision, other state, or the federal
124     government grant substantially similar privileges to this state.
125          (c) Notwithstanding Subsection (1) and for all taxes except individual income tax and
126     corporate franchise tax, the commission may by rule, in accordance with Title 63G, Chapter 3,
127     Utah Administrative Rulemaking Act, provide for the issuance of information concerning the
128     identity and other information of taxpayers who have failed to file tax returns or to pay any tax
129     due.
130          (d) Notwithstanding Subsection (1), the commission shall provide to the director of the
131     Division of Environmental Response and Remediation, as defined in Section 19-6-402, as
132     requested by the director of the Division of Environmental Response and Remediation, any
133     records, returns, or other information filed with the commission under Chapter 13, Motor and
134     Special Fuel Tax Act, or Section 19-6-410.5 regarding the environmental assurance program
135     participation fee.
136          (e) Notwithstanding Subsection (1), at the request of any person the commission shall
137     provide that person sales and purchase volume data reported to the commission on a report,
138     return, or other information filed with the commission under:
139          (i) Chapter 13, Part 2, Motor Fuel; or
140          (ii) Chapter 13, Part 4, Aviation Fuel.
141          (f) Notwithstanding Subsection (1), upon request from a tobacco product manufacturer,
142     as defined in Section 59-22-202, the commission shall report to the manufacturer:
143          (i) the quantity of cigarettes, as defined in Section 59-22-202, produced by the
144     manufacturer and reported to the commission for the previous calendar year under Section
145     59-14-407; and
146          (ii) the quantity of cigarettes, as defined in Section 59-22-202, produced by the
147     manufacturer for which a tax refund was granted during the previous calendar year under
148     Section 59-14-401 and reported to the commission under Subsection 59-14-401(1)(a)(v).
149          (g) Notwithstanding Subsection (1), the commission shall notify manufacturers,
150     distributors, wholesalers, and retail dealers of a tobacco product manufacturer that is prohibited
151     from selling cigarettes to consumers within the state under Subsection 59-14-210(2).
152          (h) Notwithstanding Subsection (1), the commission may:
153          (i) provide to the Division of Consumer Protection within the Department of
154     Commerce and the attorney general data:
155          (A) reported to the commission under Section 59-14-212; or
156          (B) related to a violation under Section 59-14-211; and
157          (ii) upon request, provide to any person data reported to the commission under
158     Subsections 59-14-212(1)(a) through (c) and Subsection 59-14-212(1)(g).
159          (i) Notwithstanding Subsection (1), the commission shall, at the request of a committee
160     of the Legislature, the Office of the Legislative Fiscal Analyst, or the Governor's Office of
161     Management and Budget, provide to the committee or office the total amount of revenues
162     collected by the commission under Chapter 24, Radioactive Waste Facility Tax Act, for the
163     time period specified by the committee or office.
164          (j) Notwithstanding Subsection (1), the commission shall make the directory required
165     by Section 59-14-603 available for public inspection.
166          (k) Notwithstanding Subsection (1), the commission may share information with
167     federal, state, or local agencies as provided in Subsection 59-14-606(3).
168          (l) (i) Notwithstanding Subsection (1), the commission shall provide the Office of
169     Recovery Services within the Department of Human Services any relevant information
170     obtained from a return filed under Chapter 10, Individual Income Tax Act, regarding a taxpayer
171     who has become obligated to the Office of Recovery Services.
172          (ii) The information described in Subsection (3)(l)(i) may be provided by the Office of
173     Recovery Services to any other state's child support collection agency involved in enforcing
174     that support obligation.
175          (m) (i) Notwithstanding Subsection (1), upon request from the state court
176     administrator, the commission shall provide to the state court administrator, the name, address,
177     telephone number, county of residence, and social security number on resident returns filed
178     under Chapter 10, Individual Income Tax Act.
179          (ii) The state court administrator may use the information described in Subsection
180     (3)(m)(i) only as a source list for the master jury list described in Section 78B-1-106.
181          (n) (i) As used in this Subsection (3)(n):
182          (A) "Income tax information" means information gained by the commission that is
183     required to be attached to or included in a return filed with the commission under Chapter 7,
184     Corporate Franchise and Income Taxes, or Chapter 10, Individual Income Tax Act.
185          (B) "Office" means the Office of the Legislative Fiscal Analyst, established in Section
186     36-12-13, the Office of Legislative Research and General Counsel, established in Section
187     36-12-12, the Governor's Office of Economic Development, created in Section 63N-1-201, or
188     the Governor's Office of Management and Budget, created in Section 63J-4-2011.
189          (C) "Other tax information" means information gained by the commission that is
190     required to be attached to or included in a return filed with the commission except for a return
191     filed under Chapter 7, Corporate Franchise and Income Taxes, or Chapter 10, Individual
192     Income Tax Act.
193          (D) "Tax information" means income tax information or other tax information.
194          (ii) (A) Notwithstanding Subsection (1) and except as provided in Subsection
195     (3)(n)(ii)(B) or (C), the commission shall at the request of an office provide to the office all
196     income tax information.
197          (B) For purposes of a request for income tax information made under Subsection
198     (3)(n)(ii)(A), an office may not request and the commission may not provide to an office a
199     person's address, name, social security number, or taxpayer identification number.
200          (C) In providing income tax information to an office, the commission shall in all
201     instances protect the privacy of a person as required by Subsection (3)(n)(ii)(B).
202          (iii) (A) Notwithstanding Subsection (1) and except as provided in Subsection
203     (3)(n)(iii)(B), the commission shall at the request of an office provide to the office other tax
204     information.
205          (B) Before providing other tax information to an office, the commission shall redact or
206     remove any name, address, social security number, or taxpayer identification number.
207          (iv) An office may provide tax information received from the commission in
208     accordance with this Subsection (3)(n) only:
209          (A) as a fiscal estimate, fiscal note information, or statistical information; and
210          (B) if the tax information is classified to prevent the identification of a particular
211     return.
212          (v) (A) A person may not request tax information from an office under Title 63G,
213     Chapter 2, Government Records Access and Management Act, or this section, if that office
214     received the tax information from the commission in accordance with this Subsection (3)(n).
215          (B) An office may not provide to a person that requests tax information in accordance
216     with Subsection (3)(n)(v)(A) any tax information other than the tax information the office
217     provides in accordance with Subsection (3)(n)(iv).
218          (o) Notwithstanding Subsection (1), the commission may provide to the governing
219     board of the agreement or a taxing official of another state, the District of Columbia, the United
220     States, or a territory of the United States:
221          (i) the following relating to an agreement sales and use tax:
222          (A) information contained in a return filed with the commission;
223          (B) information contained in a report filed with the commission;
224          (C) a schedule related to Subsection (3)(o)(i)(A) or (B); or
225          (D) a document filed with the commission; or
226          (ii) a report of an audit or investigation made with respect to an agreement sales and
227     use tax.
228          (p) Notwithstanding Subsection (1), the commission may provide information
229     concerning a taxpayer's state income tax return or state income tax withholding information to
230     the Driver License Division if the Driver License Division:
231          (i) requests the information; and
232          (ii) provides the commission with a signed release form from the taxpayer allowing the
233     Driver License Division access to the information.
234          (q) Notwithstanding Subsection (1), the commission shall provide to the Utah
235     Communications Authority, or a division of the Utah Communications Authority, the
236     information requested by the authority under Sections 63H-7a-302, 63H-7a-402, and
237     63H-7a-502.
238          (r) Notwithstanding Subsection (1), the commission shall provide to the Utah
239     Educational Savings Plan information related to a resident or nonresident individual's
240     contribution to a Utah Educational Savings Plan account as designated on the resident or
241     nonresident's individual income tax return as provided under Section 59-10-1313.
242          (s) Notwithstanding Subsection (1), for the purpose of verifying eligibility under
243     Sections 26-18-2.5 and 26-40-105, the commission shall provide an eligibility worker with the
244     Department of Health or its designee with the adjusted gross income of an individual if:
245          (i) an eligibility worker with the Department of Health or its designee requests the
246     information from the commission; and
247          (ii) the eligibility worker has complied with the identity verification and consent
248     provisions of Sections 26-18-2.5 and 26-40-105.
249          (t) Notwithstanding Subsection (1), the commission may provide to a county, as
250     determined by the commission, information declared on an individual income tax return in
251     accordance with Section 59-10-103.1 that relates to eligibility to claim a residential exemption
252     authorized under Section 59-2-103.
253          (u) Notwithstanding Subsection (1), the commission shall provide a report regarding
254     any access line provider that is over 90 days delinquent in payment to the commission of
255     amounts the access line provider owes under Title 69, Chapter 2, Part 4, 911 Emergency
256     Service Charges, to:
257          (i) the board of the Utah Communications Authority created in Section 63H-7a-201;
258     and
259          (ii) the Public Utilities, Energy, and Technology Interim Committee.
260          (v) Notwithstanding Subsection (1), the commission shall provide the Department of
261     Environmental Quality a report on the amount of tax paid by a radioactive waste facility for the
262     previous calendar year under Section 59-24-103.5.
263          (4) (a) Each report and return shall be preserved for at least three years.
264          (b) After the three-year period provided in Subsection (4)(a) the commission may
265     destroy a report or return.
266          (5) (a) Any person who violates this section is guilty of a class A misdemeanor.
267          (b) If the person described in Subsection (5)(a) is an officer or employee of the state,
268     the person shall be dismissed from office and be disqualified from holding public office in this
269     state for a period of five years thereafter.
270          (c) Notwithstanding Subsection (5)(a) or (b), an office that requests information in
271     accordance with Subsection (3)(n)(iii) or a person that requests information in accordance with
272     Subsection (3)(n)(v):
273          (i) is not guilty of a class A misdemeanor; and
274          (ii) is not subject to:
275          (A) dismissal from office in accordance with Subsection (5)(b); or
276          (B) disqualification from holding public office in accordance with Subsection (5)(b).
277          (6) Except as provided in Section 59-1-404, this part does not apply to the property tax.