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[Utah Code Table of Contents]
[TITLE 59. Table of Contents]
59-23-1 Title.
This chapter shall be known as the "Brine Shrimp Royalty
Act."
1997
59-23-2 Intent statement.
It is the policy of the state that when its natural resources
are used, a royalty should be paid to compensate the state
for the use of the natural resource. The state receives royalties
on minerals extracted from the Great Salt Lake. A market
has developed for brine shrimp eggs; therefore, the state
should be compensated for the use of this natural resource.
1997
59-23-3 Definition.
As used in this chapter "brine shrimp eggs" means dormant,
early stage brine shrimp embryos encapsulated as cysts that
are harvested from the waters of the state.
1997
59-23-4 Brine shrimp royalty - Royalty rate - Commission to prescribe valuation methodology - Deposit of revenue.
(1) There is levied a brine shrimp royalty of .035 of the value of unprocessed brine shrimp eggs.
(2) (a) The commission shall annually determine the value of unprocessed brine shrimp eggs in accordance with a valuation methodology established by the commission in rule.
(b) Each person who harvests brine shrimp eggs shall file, in a form prescribed by the commission, a sworn statement with the commission by August 1 of each year. The statement shall set out in detail any information required by the commission.
(3) All revenue generated by the brine shrimp royalty
shall be deposited in the Species Protection Account created
in Section
63-34-14
.
1999
59-23-5 Payment of the brine shrimp royalty.
(1) The brine shrimp royalty shall be paid by the person who harvests the brine shrimp eggs to the commission.
(2) The payment shall be accompanied by the form prescribed by the commission.
(3) The royalty is due March 31 for the harvest season
just ended.
1997
59-23-6 Action for collection of royalty - Action for refund or credit of royalty.
(1) (a) Except as provided in Subsections (2) through (5), the commission shall assess a brine shrimp royalty under this chapter within three years after a royalty payer files a return.
(b) Except as provided in Subsections (2) through (5), if the commission does not assess a royalty under this chapter within the three-year period provided in Subsection (1)(a), the commission may not commence a proceeding to collect the royalty.
(2) Notwithstanding Subsection (1), the commission may assess a royalty at any time if a royalty payer:
(a) files a false or fraudulent return with intent to evade; or
(b) does not file a return.
(3) Notwithstanding Subsection (1), beginning on July 1, 1998, the commission may extend the period to make an assessment or to commence a proceeding to collect the royalty under this chapter if:
(a) the three-year period under Subsection (1) has not expired; and
(b) the commission and the royalty payer sign a written agreement:
(i) authorizing the extension; and
(ii) providing for the length of the extension.
(4) If the commission delays an audit at the request of a royalty payer, the commission may make an assessment as provided in Subsection (5) if:
(a) the royalty payer subsequently refuses to agree to an extension request by the commission; and
(b) the three-year period under Subsection (1) expires before the commission completes the audit.
(5) An assessment under Subsection (4) shall be:
(a) for the time period for which the commission could not make an assessment because of the expiration of the three-year period; and
(b) in an amount equal to the difference between:
(i) the commission's estimate of the amount of royalty the royalty payer would have been assessed for the time period described in Subsection (5)(a); and
(ii) the amount of royalty the royalty payer actually paid for the time period described in Subsection (5)(a).
(6) (a) Except as provided in Subsection (6)(b), the commission may not make a credit or refund unless the royalty payer files a claim with the commission within three years of the date of overpayment.
(b) Notwithstanding Subsection (6)(a), beginning on July 1, 1998, the commission shall extend the period for a royalty payer to file a claim under Subsection (6)(a) if:
(i) the three-year period under Subsection (6)(a) has not expired; and
(ii) the commission and the royalty payer sign a written agreement:
(A) authorizing the extension; and
(B) providing for the length of the extension.
1998
59-23-7 Rules.
The commission may make rules to implement and enforce
this chapter.
1997
59-23-8 Penalties and interest.
A person who harvests brine shrimp eggs who fails to comply
with this chapter is subject to penalties and interest as
provided in Sections
59-1-401
and
59-1-402
.
1997
