Representative Casey Snider proposes the following substitute bill:


1     
NATURAL RESOURCES LEGACY FUNDING AMENDMENTS

2     
2020 GENERAL SESSION

3     
STATE OF UTAH

4     
Chief Sponsor: Casey Snider

5     
Senate Sponsor: Daniel Hemmert

6     

7     LONG TITLE
8     General Description:
9          This bill addresses natural resources related activities and the funding of those
10     activities.
11     Highlighted Provisions:
12          This bill:
13          ▸     enacts the Utah Natural Resources Legacy Fund Act, including:
14               •     defining terms;
15               •     addressing application to mineral estates;
16               •     creating the Utah Natural Resources Legacy Fund;
17               •     creating the Utah Natural Resources Legacy Fund Board; and
18               •     outlining the uses of the legacy fund;
19          ▸     modifies the Radioactive Waste Facility Tax Act that provides funding to the legacy
20     fund; and
21          ▸     makes technical and conforming changes.
22     Money Appropriated in this Bill:
23          None
24     Other Special Clauses:
25          This bill provides a special effective date.

26     Utah Code Sections Affected:
27     AMENDS:
28          19-3-106, as last amended by Laws of Utah 2018, Chapter 376
29          59-1-403, as last amended by Laws of Utah 2019, Chapter 61
30          59-24-103.7, as enacted by Laws of Utah 2019, Chapter 18
31          59-24-104, as last amended by Laws of Utah 2019, Chapter 466
32          59-24-105, as last amended by Laws of Utah 2003, Chapter 295
33          79-2-201, as last amended by Laws of Utah 2017, Chapter 451
34     ENACTS:
35          23-31-101, Utah Code Annotated 1953
36          23-31-102, Utah Code Annotated 1953
37          23-31-103, Utah Code Annotated 1953
38          23-31-104, Utah Code Annotated 1953
39          23-31-201, Utah Code Annotated 1953
40          23-31-202, Utah Code Annotated 1953
41          23-31-203, Utah Code Annotated 1953
42     

43     Be it enacted by the Legislature of the state of Utah:
44          Section 1. Section 19-3-106 is amended to read:
45          19-3-106. Fee for commercial radioactive waste disposal or treatment.
46          (1) (a) An owner or operator of a commercial radioactive waste treatment or disposal
47     facility that receives radioactive waste shall pay a fee as provided in Subsection (1)(b).
48          (b) (i) On or after July 1, 2011, the fee shall be established by the department in
49     accordance with Section 63J-1-504.
50          (ii) In the development of a fee schedule prepared under Subsection (1)(b)(i), the
51     department may conduct by no later than July 1, 2011, a review of the program costs and
52     indirect costs of regulating radioactive waste in the state.
53          (iii) In addition to the process required by Section 63J-1-504, the department shall
54     establish a fee that:
55          (A) is a flat fee, not based on the amount of waste treated or disposed of;
56          (B) provides for reasonable and timely oversight of radioactive waste by the

57     department; and
58          (C) adequately meets the needs of industry and the department, including allowing for
59     the department to employ qualified personnel to appropriately oversee industry regulation.
60          (2) (a) The owner or operator shall remit the fees imposed under this section to the
61     department on or before the 15th day of the month following the month in which the fee
62     accrued.
63          (b) The department shall deposit the fees received under this section into the
64     Environmental Quality Restricted Account created in Section 19-1-108.
65          (3) (a) The annual fee required under Subsection (1)(a) shall be reduced by the amount
66     paid in tax annually by the owner or operator under Section 59-24-103.5 or 59-24-103.7.
67          (b) Beginning June 2018, the State Tax Commission shall provide annually on or
68     before June 1 the tax information described in Subsection 59-1-403(3)(v) indicating the
69     amount of tax paid for the previous calendar year under Section 59-24-103.5 or 59-24-103.7.
70          (c) The department shall apply the tax amount established in Subsection (3)(b) to
71     reduce the fee paid during the upcoming fiscal year, beginning fiscal year 2019, by the owner
72     or operator under Subsection (1)(a).
73          (4) The Legislature shall appropriate the fully burdened cost as determined by the
74     annual fee set under Subsection (1)(b) to the Environmental Quality Restricted Account created
75     in Section 19-1-108 from the General Fund for the regulation of radioactive waste treatment
76     and disposal.
77           (5) If the Legislature fails to appropriate adequate funds to cover the fully burdened
78     cost as determined by the annual fee set under Subsection (1)(b), the owner or operator shall
79     pay the balance.
80          (6) Radioactive waste that is subject to a fee under this section is not subject to a fee
81     under Section 19-6-119.
82          Section 2. Section 23-31-101 is enacted to read:
83     
CHAPTER 31. UTAH NATURAL RESOURCES LEGACY FUND ACT

84     
Part 1. General Provisions

85          23-31-101. Title.
86          This chapter is known as the "Utah Natural Resources Legacy Fund Act."
87          Section 3. Section 23-31-102 is enacted to read:

88          23-31-102. Definitions.
89          As used in this chapter:
90          (1) "Board" means the Utah Natural Resources Legacy Fund Board created in Section
91     23-31-202.
92          (2) "Department" means the Department of Natural Resources.
93          (3) "Legacy fund" means the Utah Natural Resources Legacy Fund created in Section
94     23-31-201.
95          Section 4. Section 23-31-103 is enacted to read:
96          23-31-103. Application to mineral estates.
97          This chapter does not change law regarding:
98          (1) the primacy of a mineral estate;
99          (2) limiting access to a mineral estate; or
100          (3) limiting development of a mineral estate.
101          Section 5. Section 23-31-104 is enacted to read:
102          23-31-104. Reporting.
103          The division shall annually report to the governor and the Natural Resources,
104     Agriculture, and Environment Interim Committee on or before September 1 with respect to:
105          (1) federal grants, state appropriations, and other contributions, grants, gifts, transfers,
106     bequests, and donations received and credited to the legacy fund during the preceding fiscal
107     year; and
108          (2) expenditures from the legacy fund under Section 23-31-203.
109          Section 6. Section 23-31-201 is enacted to read:
110     
Part 2. Legacy Fund and Board

111          23-31-201. Utah Natural Resources Legacy Fund.
112          (1) There is created an expendable special revenue fund known as the "Utah Natural
113     Resources Legacy Fund."
114          (2) The legacy fund consists of:
115          (a) taxes collected under Subsection 59-24-103.7(3)(b);
116          (b) appropriations to the legacy fund by the Legislature;
117          (c) federal grants accepted by the department or a division of the department and
118     specifically directed to the legacy fund; and

119          (d) contributions, grants, gifts, transfers, bequests, and donations to the legacy fund
120     accepted by the department and specifically directed to the legacy fund.
121          (3) (a) The account shall earn interest.
122          (b) The interest described in Subsection (3)(a) shall be deposited into the account.
123          Section 7. Section 23-31-202 is enacted to read:
124          23-31-202. Utah Natural Resources Legacy Fund Board.
125          (1) There is created within the department the Utah Natural Resources Legacy Fund
126     Board that consists of eight members as follows:
127          (a) the following voting members:
128          (i) two members representing the agriculture industry, appointed by the commissioner
129     of the Department of Agriculture and Food;
130          (ii) one member representing a non-government entity that has as a primary purpose
131     conserving non-game wildlife and habitat, appointed by the director of the Division of Wildlife
132     Resources;
133          (iii) one member representing hunting, fishing, and trapping interests in Utah,
134     appointed by the director of the Division of Wildlife Resources;
135          (iv) one member representing mineral extraction and development interests, appointed
136     by the director of the Division of Oil, Gas, and Mining;
137          (v) one member representing water development and distribution interests, appointed
138     by the executive director of the department; and
139          (vi) one at-large member, appointed by the executive director of the department; and
140          (b) the director of the division as a nonvoting member.
141          (2) A voting member of the board shall be appointed for a three-year term.
142          (3) Notwithstanding Subsection (2), terms of board members are staggered as follows
143     so that approximately one-third of the board is appointed every year:
144          (a) the initial individuals appointed under Subsections (1)(a)(i) and (ii) shall be
145     appointed for three year terms;
146          (b) the initial individuals appointed under Subsections (1)(a)(iii) and (iv) shall be
147     appointed for two year terms; and
148          (c) the initial individuals appointed under Subsections (1)(a)(v) and (vi) shall be
149     appointed for one-year terms.

150          (4) An individual may be appointed to more than one term.
151          (5) When a vacancy occurs in the membership for any reason, an individual shall be
152     appointed in accordance with Subsection (1) to replace the member for the unexpired term.
153          (6) The board shall elect one member to serve as chair of the board.
154          (7) The board shall meet regularly as called by the chair.
155          (8) Four voting members constitute a quorum.
156          (9) An action by the majority of voting members present when a quorum is present is
157     an action of the board.
158          (10) A member may not receive compensation or benefits for the member's service, but
159     may receive per diem and travel expenses in accordance with:
160          (a) Section 63A-3-106;
161          (b) Section 63A-3-107; and
162          (c) rules made by the Division of Finance pursuant to Sections 63A-3-106 and
163     63A-3-107.
164          (11) The division shall staff the board.
165          Section 8. Section 23-31-203 is enacted to read:
166          23-31-203. Uses of legacy fund.
167          (1) Each year, when the board creates a budget, the board shall allocate:
168          (a) 40% of the budget:
169          (i) for staff and expenses to administer the fund under this chapter;
170          (ii) to conduct research, monitoring, and management actions that benefit non-game
171     species; or
172          (iii) to otherwise reduce the likelihood of future species listings under the Endangered
173     Species Act, 16 U.S.C. Sec. 1531 et seq.; and
174          (b) 60% of the budget to fund the following projects that provide the following
175     landscape level conservation benefits:
176          (i) preserving open spaces, wildlife habitat, and critical agricultural lands;
177          (ii) providing perpetual access for hunting, fishing, or trapping;
178          (iii) addressing and mitigating impacts detrimental to wildlife habitat, the environment,
179     and the multiple use of renewable natural resources attributable to residential, mineral, and
180     industrial development; or

181          (iv) preserving a viable agricultural industry.
182          (2) (a) The board shall make recommendations to the division regarding expenditures
183     from the legacy fund for the purposes described in Subsection (1)(b).
184          (b) The division shall consider the board's recommendations in approving an
185     expenditure from the legacy fund under Subsection (1) and, if the division rejects the board's
186     recommendation, the director of the division shall provide the board with a written explanation
187     of the reason for the rejection.
188          (3) In performing the actions described in Subsection (1)(b), the division shall comply
189     with the requirements described in Section 23-21-1.5.
190          (4) This section does not give the division the power of eminent domain.
191          (5) The division may not use assets from the legacy fund for litigation.
192          (6) Money in the legacy fund may not be used to develop or implement a habitat
193     conservation plan required under federal law unless the federal government pays for at least
194     one-third of the habitat conservation plan costs.
195          Section 9. Section 59-1-403 is amended to read:
196          59-1-403. Confidentiality -- Exceptions -- Penalty -- Application to property tax.
197          (1) (a) Any of the following may not divulge or make known in any manner any
198     information gained by that person from any return filed with the commission:
199          (i) a tax commissioner;
200          (ii) an agent, clerk, or other officer or employee of the commission; or
201          (iii) a representative, agent, clerk, or other officer or employee of any county, city, or
202     town.
203          (b) An official charged with the custody of a return filed with the commission is not
204     required to produce the return or evidence of anything contained in the return in any action or
205     proceeding in any court, except:
206          (i) in accordance with judicial order;
207          (ii) on behalf of the commission in any action or proceeding under:
208          (A) this title; or
209          (B) other law under which persons are required to file returns with the commission;
210          (iii) on behalf of the commission in any action or proceeding to which the commission
211     is a party; or

212          (iv) on behalf of any party to any action or proceeding under this title if the report or
213     facts shown by the return are directly involved in the action or proceeding.
214          (c) Notwithstanding Subsection (1)(b), a court may require the production of, and may
215     admit in evidence, any portion of a return or of the facts shown by the return, as are specifically
216     pertinent to the action or proceeding.
217          (2) This section does not prohibit:
218          (a) a person or that person's duly authorized representative from receiving a copy of
219     any return or report filed in connection with that person's own tax;
220          (b) the publication of statistics as long as the statistics are classified to prevent the
221     identification of particular reports or returns; and
222          (c) the inspection by the attorney general or other legal representative of the state of the
223     report or return of any taxpayer:
224          (i) who brings action to set aside or review a tax based on the report or return;
225          (ii) against whom an action or proceeding is contemplated or has been instituted under
226     this title; or
227          (iii) against whom the state has an unsatisfied money judgment.
228          (3) (a) Notwithstanding Subsection (1) and for purposes of administration, the
229     commission may by rule, made in accordance with Title 63G, Chapter 3, Utah Administrative
230     Rulemaking Act, provide for a reciprocal exchange of information with:
231          (i) the United States Internal Revenue Service; or
232          (ii) the revenue service of any other state.
233          (b) Notwithstanding Subsection (1) and for all taxes except individual income tax and
234     corporate franchise tax, the commission may by rule, made in accordance with Title 63G,
235     Chapter 3, Utah Administrative Rulemaking Act, share information gathered from returns and
236     other written statements with the federal government, any other state, any of the political
237     subdivisions of another state, or any political subdivision of this state, except as limited by
238     Sections 59-12-209 and 59-12-210, if the political subdivision, other state, or the federal
239     government grant substantially similar privileges to this state.
240          (c) Notwithstanding Subsection (1) and for all taxes except individual income tax and
241     corporate franchise tax, the commission may by rule, in accordance with Title 63G, Chapter 3,
242     Utah Administrative Rulemaking Act, provide for the issuance of information concerning the

243     identity and other information of taxpayers who have failed to file tax returns or to pay any tax
244     due.
245          (d) Notwithstanding Subsection (1), the commission shall provide to the director of the
246     Division of Environmental Response and Remediation, as defined in Section 19-6-402, as
247     requested by the director of the Division of Environmental Response and Remediation, any
248     records, returns, or other information filed with the commission under Chapter 13, Motor and
249     Special Fuel Tax Act, or Section 19-6-410.5 regarding the environmental assurance program
250     participation fee.
251          (e) Notwithstanding Subsection (1), at the request of any person the commission shall
252     provide that person sales and purchase volume data reported to the commission on a report,
253     return, or other information filed with the commission under:
254          (i) Chapter 13, Part 2, Motor Fuel; or
255          (ii) Chapter 13, Part 4, Aviation Fuel.
256          (f) Notwithstanding Subsection (1), upon request from a tobacco product manufacturer,
257     as defined in Section 59-22-202, the commission shall report to the manufacturer:
258          (i) the quantity of cigarettes, as defined in Section 59-22-202, produced by the
259     manufacturer and reported to the commission for the previous calendar year under Section
260     59-14-407; and
261          (ii) the quantity of cigarettes, as defined in Section 59-22-202, produced by the
262     manufacturer for which a tax refund was granted during the previous calendar year under
263     Section 59-14-401 and reported to the commission under Subsection 59-14-401(1)(a)(v).
264          (g) Notwithstanding Subsection (1), the commission shall notify manufacturers,
265     distributors, wholesalers, and retail dealers of a tobacco product manufacturer that is prohibited
266     from selling cigarettes to consumers within the state under Subsection 59-14-210(2).
267          (h) Notwithstanding Subsection (1), the commission may:
268          (i) provide to the Division of Consumer Protection within the Department of
269     Commerce and the attorney general data:
270          (A) reported to the commission under Section 59-14-212; or
271          (B) related to a violation under Section 59-14-211; and
272          (ii) upon request, provide to any person data reported to the commission under
273     Subsections 59-14-212(1)(a) through (c) and Subsection 59-14-212(1)(g).

274          (i) Notwithstanding Subsection (1), the commission shall, at the request of a committee
275     of the Legislature, the Office of the Legislative Fiscal Analyst, or the Governor's Office of
276     Management and Budget, provide to the committee or office the total amount of revenues
277     collected by the commission under Chapter 24, Radioactive Waste Facility Tax Act, for the
278     time period specified by the committee or office.
279          (j) Notwithstanding Subsection (1), the commission shall make the directory required
280     by Section 59-14-603 available for public inspection.
281          (k) Notwithstanding Subsection (1), the commission may share information with
282     federal, state, or local agencies as provided in Subsection 59-14-606(3).
283          (l) (i) Notwithstanding Subsection (1), the commission shall provide the Office of
284     Recovery Services within the Department of Human Services any relevant information
285     obtained from a return filed under Chapter 10, Individual Income Tax Act, regarding a taxpayer
286     who has become obligated to the Office of Recovery Services.
287          (ii) The information described in Subsection (3)(l)(i) may be provided by the Office of
288     Recovery Services to any other state's child support collection agency involved in enforcing
289     that support obligation.
290          (m) (i) Notwithstanding Subsection (1), upon request from the state court
291     administrator, the commission shall provide to the state court administrator, the name, address,
292     telephone number, county of residence, and social security number on resident returns filed
293     under Chapter 10, Individual Income Tax Act.
294          (ii) The state court administrator may use the information described in Subsection
295     (3)(m)(i) only as a source list for the master jury list described in Section 78B-1-106.
296          (n) (i) As used in this Subsection (3)(n):
297          (A) "GOED" means the Governor's Office of Economic Development created in
298     Section 63N-1-201.
299          (B) "Income tax information" means information gained by the commission that is
300     required to be attached to or included in a return filed with the commission under Chapter 7,
301     Corporate Franchise and Income Taxes, or Chapter 10, Individual Income Tax Act.
302          (C) "Other tax information" means information gained by the commission that is
303     required to be attached to or included in a return filed with the commission except for a return
304     filed under Chapter 7, Corporate Franchise and Income Taxes, or Chapter 10, Individual

305     Income Tax Act.
306          (D) "Tax information" means income tax information or other tax information.
307          (ii) (A) Notwithstanding Subsection (1) and except as provided in Subsection
308     (3)(n)(ii)(B) or (C), the commission shall at the request of GOED provide to GOED all income
309     tax information.
310          (B) For purposes of a request for income tax information made under Subsection
311     (3)(n)(ii)(A), GOED may not request and the commission may not provide to GOED a person's
312     address, name, social security number, or taxpayer identification number.
313          (C) In providing income tax information to GOED, the commission shall in all
314     instances protect the privacy of a person as required by Subsection (3)(n)(ii)(B).
315          (iii) (A) Notwithstanding Subsection (1) and except as provided in Subsection
316     (3)(n)(iii)(B), the commission shall at the request of GOED provide to GOED other tax
317     information.
318          (B) Before providing other tax information to GOED, the commission shall redact or
319     remove any name, address, social security number, or taxpayer identification number.
320          (iv) GOED may provide tax information received from the commission in accordance
321     with this Subsection (3)(n) only:
322          (A) as a fiscal estimate, fiscal note information, or statistical information; and
323          (B) if the tax information is classified to prevent the identification of a particular
324     return.
325          (v) (A) A person may not request tax information from GOED under Title 63G,
326     Chapter 2, Government Records Access and Management Act, or this section, if GOED
327     received the tax information from the commission in accordance with this Subsection (3)(n).
328          (B) GOED may not provide to a person that requests tax information in accordance
329     with Subsection (3)(n)(v)(A) any tax information other than the tax information GOED
330     provides in accordance with Subsection (3)(n)(iv).
331          (o) Notwithstanding Subsection (1), the commission may provide to the governing
332     board of the agreement or a taxing official of another state, the District of Columbia, the United
333     States, or a territory of the United States:
334          (i) the following relating to an agreement sales and use tax:
335          (A) information contained in a return filed with the commission;

336          (B) information contained in a report filed with the commission;
337          (C) a schedule related to Subsection (3)(o)(i)(A) or (B); or
338          (D) a document filed with the commission; or
339          (ii) a report of an audit or investigation made with respect to an agreement sales and
340     use tax.
341          (p) Notwithstanding Subsection (1), the commission may provide information
342     concerning a taxpayer's state income tax return or state income tax withholding information to
343     the Driver License Division if the Driver License Division:
344          (i) requests the information; and
345          (ii) provides the commission with a signed release form from the taxpayer allowing the
346     Driver License Division access to the information.
347          (q) Notwithstanding Subsection (1), the commission shall provide to the Utah
348     Communications Authority, or a division of the Utah Communications Authority, the
349     information requested by the authority under Sections 63H-7a-302, 63H-7a-402, and
350     63H-7a-502.
351          (r) Notwithstanding Subsection (1), the commission shall provide to the Utah
352     Educational Savings Plan information related to a resident or nonresident individual's
353     contribution to a Utah Educational Savings Plan account as designated on the resident or
354     nonresident's individual income tax return as provided under Section 59-10-1313.
355          (s) Notwithstanding Subsection (1), for the purpose of verifying eligibility under
356     Sections 26-18-2.5 and 26-40-105, the commission shall provide an eligibility worker with the
357     Department of Health or its designee with the adjusted gross income of an individual if:
358          (i) an eligibility worker with the Department of Health or its designee requests the
359     information from the commission; and
360          (ii) the eligibility worker has complied with the identity verification and consent
361     provisions of Sections 26-18-2.5 and 26-40-105.
362          (t) Notwithstanding Subsection (1), the commission may provide to a county, as
363     determined by the commission, information declared on an individual income tax return in
364     accordance with Section 59-10-103.1 that relates to eligibility to claim a residential exemption
365     authorized under Section 59-2-103.
366          (u) Notwithstanding Subsection (1), the commission shall provide a report regarding

367     any access line provider that is over 90 days delinquent in payment to the commission of
368     amounts the access line provider owes under Title 69, Chapter 2, Part 4, 911 Emergency
369     Service Charges, to the board of the Utah Communications Authority created in Section
370     63H-7a-201.
371          (v) Notwithstanding Subsection (1), the commission shall provide the Department of
372     Environmental Quality a report on the amount of tax paid by a radioactive waste facility for the
373     previous calendar year under Section 59-24-103.5 or 59-24-103.7.
374          (w) Notwithstanding Subsection (1), the commission may, upon request, provide to the
375     Department of Workforce Services any information received under Chapter 10, Part 4,
376     Withholding of Tax, that is relevant to the duties of the Department of Workforce Services.
377          (4) (a) Each report and return shall be preserved for at least three years.
378          (b) After the three-year period provided in Subsection (4)(a) the commission may
379     destroy a report or return.
380          (5) (a) Any individual who violates this section is guilty of a class A misdemeanor.
381          (b) If the individual described in Subsection (5)(a) is an officer or employee of the
382     state, the individual shall be dismissed from office and be disqualified from holding public
383     office in this state for a period of five years thereafter.
384          (c) Notwithstanding Subsection (5)(a) or (b), GOED, when requesting information in
385     accordance with Subsection (3)(n)(iii), or an individual who requests information in
386     accordance with Subsection (3)(n)(v):
387          (i) is not guilty of a class A misdemeanor; and
388          (ii) is not subject to:
389          (A) dismissal from office in accordance with Subsection (5)(b); or
390          (B) disqualification from holding public office in accordance with Subsection (5)(b).
391          (6) Except as provided in Section 59-1-404, this part does not apply to the property tax.
392          Section 10. Section 59-24-103.7 is amended to read:
393          59-24-103.7. Radioactive waste facility disposal tax for concentrated depleted
394     uranium and specific site approved waste.
395          (1) On and after July 1, 2019, there is imposed a tax on a radioactive waste facility as
396     provided in this section.
397          (2) The tax is equal to the sum of the following amounts:

398          (a) 12% of the gross receipts of a radioactive waste facility derived from the disposal
399     of[: (i) concentrated depleted uranium; and (ii)] containerized waste disposed under
400     Subsection 19-3-103.7(2);
401          (b) 10% of the gross receipts of a radioactive waste facility derived from the disposal
402     of processed waste disposed under Subsection 19-3-103.7(2); [and]
403          (c) 5% of the gross receipts of a radioactive waste facility derived from the disposal of
404     uncontainerized, unprocessed waste disposed under Subsection 19-3-103.7(2)[.]; and
405          (d) $7 per cubic foot of concentrated depleted uranium received for disposal at a
406     radioactive waste facility on or after July 1, 2020.
407          (3) (a) For purposes of Subsection (2)(d), waste volume is equal to the net waste
408     volume listed on the applicable low-level radioactive waste manifest completed in accordance
409     with 10 C.F.R. Part 20, Appendix G, except that a fraction of a cubic foot is considered to be a
410     full cubic foot.
411          (b) The commission shall deposit revenue collected under Subsection (2)(d) in the
412     Utah Natural Resources Legacy Fund pursuant to Section 23-31-201.
413          Section 11. Section 59-24-104 is amended to read:
414          59-24-104. Payment of tax.
415          (1) The tax imposed by Section 59-24-103.5 or 59-24-103.7 shall be paid by the owner
416     or operator of a radioactive waste facility that receives radioactive waste for disposal or
417     reprocessing.
418          (2) The payment shall be accompanied by the form prescribed by the commission.
419          (3) The payment shall be paid quarterly on or before the last day of the month next
420     succeeding each calendar quarterly period.
421          Section 12. Section 59-24-105 is amended to read:
422          59-24-105. Deposit of tax revenue.
423          [The] Except as provided in Section 59-24-103.7, the commission shall deposit the tax
424     revenue collected under this chapter into the Uniform School Fund.
425          Section 13. Section 79-2-201 is amended to read:
426          79-2-201. Department of Natural Resources created.
427          (1) There is created the Department of Natural Resources.
428          (2) The department comprises the following:

429          (a) Board of Water Resources, created in Section 73-10-1.5;
430          (b) Board of Oil, Gas, and Mining, created in Section 40-6-4;
431          (c) Board of Parks and Recreation, created in Section 79-4-301;
432          (d) Wildlife Board, created in Section 23-14-2;
433          (e) Board of the Utah Geological Survey, created in Section 79-3-301;
434          (f) Water Development Coordinating Council, created in Section 73-10c-3;
435          (g) Division of Water Rights, created in Section 73-2-1.1;
436          (h) Division of Water Resources, created in Section 73-10-18;
437          (i) Division of Forestry, Fire, and State Lands, created in Section 65A-1-4;
438          (j) Division of Oil, Gas, and Mining, created in Section 40-6-15;
439          (k) Division of Parks and Recreation, created in Section 79-4-201;
440          (l) Division of Wildlife Resources, created in Section 23-14-1;
441          (m) Utah Geological Survey, created in Section 79-3-201;
442          (n) Heritage Trees Advisory Committee, created in Section 65A-8-306;
443          (o) Recreational Trails Advisory Council, authorized by Section 79-5-201;
444          (p) Boating Advisory Council, authorized by Section 73-18-3.5;
445          (q) Wildlife Board Nominating Committee, created in Section 23-14-2.5; [and]
446          (r) Wildlife Regional Advisory Councils, created in Section 23-14-2.6[.]; and
447          (s) Utah Natural Resources Legacy Fund Board, created in Section 23-31-301.
448          Section 14. Effective date.
449          This bill takes effect on July 1, 2020.