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[Utah Code Table of Contents]
[TITLE 59. Table of Contents]
59-25-101 Title.
This chapter is known as the "Hazardous Waste Facility
and Nonhazardous Solid Waste Facility Tax Act."
2003
59-25-102 Definitions.
As used in this chapter:
(1) "Construction waste or demolition waste" is as defined in Section 19-6-102 .
(2) "Disposal" is as defined in Section 19-6-102 .
(3) "Hazardous waste" is as defined in Section 19-6-102 .
(4) "Hazardous waste facility" means a hazardous waste treatment and disposal facility, as defined in Section 19-6-202 , that receives, for profit, hazardous waste for treatment or disposal.
(5) "Household waste" is as defined in Section 19-6-102 .
(6) "Municipal solid waste" means household waste, nonhazardous commercial solid waste, and nonhazardous sludge.
(7) "Nonhazardous solid waste" is solid waste, as defined in Section 19-6-102 , except that it does not include:
(a) hazardous waste;
(b) municipal solid waste; or
(c) construction waste or demolition waste.
(8) "Nonhazardous solid waste facility" means a commercial nonhazardous solid waste treatment or disposal facility as defined in Section 19-6-102 .
(9) "Solid waste" is as defined in Section 19-6-102 .
(10) "Treatment" is as defined in Section
19-6-102
.
2003
59-25-103 Hazardous waste facility and nonhazardous solid waste facility tax.
(1) On and after July 1, 2003, through December 31, 2003, there is imposed a tax on a hazardous waste facility and a nonhazardous solid waste facility as provided in this chapter.
(2) The tax is equal to the sum of the following amounts:
(a) 3% of the gross receipts of a hazardous waste facility derived from the treatment or disposal of hazardous waste; and
(b) 3% of the gross receipts of a hazardous waste facility or nonhazardous solid waste facility derived from the treatment or disposal of nonhazardous solid waste.
(3) If hazardous waste or nonhazardous solid waste is
received at a hazardous waste facility or nonhazardous solid
waste is received at a nonhazardous solid waste facility
and the tax imposed by this chapter is paid for the treatment
of the waste, any subsequent treatment or disposal of the
waste is not subject to additional taxes under this chapter.
2004
59-25-104 Payment of tax.
(1) The tax imposed by Section 59-25-103 shall be paid by the owner or operator of the hazardous waste facility or nonhazardous solid waste facility that receives the hazardous waste or nonhazardous solid waste for treatment or disposal.
(2) The payment shall be accompanied by the form prescribed by the commission.
(3) The payment shall be paid quarterly on or before the
last day of the month next succeeding each calendar quarterly
period.
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59-25-105 Deposit of tax revenue.
The commission shall deposit the tax revenue collected
under this chapter into the Uniform School Fund.
2003
59-25-106 Records.
(1) An owner or operator of a hazardous waste facility or nonhazardous solid waste facility shall maintain records, statements, books, or accounts necessary to determine the amount of tax for which the owner or operator is liable under this chapter.
(2) The commission may require an owner or operator of a hazardous waste facility or nonhazardous solid waste facility, by notice served upon the person, or by rule, to make or keep the records, statements, books, or accounts the commission considers sufficient to show the amount of tax for which the owner or operator is liable under this chapter.
(3) After notice by the commission, the owner or operator
of a hazardous waste facility or nonhazardous solid waste
facility shall open the records, statements, books, or accounts
specified in Subsection (2) for examination by the commission
or its duly authorized agent.
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59-25-107 Action for collection of tax - Action for refund or credit of tax.
(1) Except as provided in Subsections (2) through (5):
(a) the commission shall assess a tax under this chapter within three years after a taxpayer files a return; and
(b) if the commission does not assess a tax under this chapter within the three-year period provided in Subsection (1)(a), the commission may not commence a proceeding to collect the tax.
(2) The commission may assess a tax at any time if a taxpayer:
(a) files a false or fraudulent return with intent to evade; or
(b) does not file a return.
(3) The commission may extend the period to make an assessment or to commence a proceeding to collect the tax under this chapter if:
(a) the three-year period under Subsection (1) has not expired; and
(b) the commission and the taxpayer 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 taxpayer, the commission may make an assessment as provided in Subsection (5) if:
(a) the taxpayer 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 tax the taxpayer would have been assessed for the time period described in Subsection (5)(a); and
(ii) the amount of tax the taxpayer 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 taxpayer files a claim with the commission within three years of the date of overpayment.
(b) The commission shall extend the period for a taxpayer 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 taxpayer sign a written agreement:
(A) authorizing the extension; and
(B) providing for the length of the extension.
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59-25-108 Rulemaking authority.
The commission may make rules under Title 63, Chapter
46a, Utah Administrative Rulemaking Act, to implement and
enforce this chapter.
2003
59-25-109 Penalties and interest.
An owner or operator of a hazardous waste facility or
nonhazardous solid waste facility who fails to comply with
this chapter is subject to penalties and interest as provided
in Sections
59-1-401
and
59-1-402
.
2003
