32 chapters · 1,123 sections in this title.
Utah Code § 59-23-3 Definitions.
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59-23-3. Definitions. As used in this chapter: (1) "Brine shrimp eggs" means dormant, early stage brine shrimp embryos encapsulated as cysts that are harvested from within the state. (2) "Tax year" means a one-year period beginning on February 1 and ending on January 31 of the fo…
Utah Code § 59-23-4 Brine shrimp royalty -- Royalty rate -- Commission to prepare billing statement -- Deposit of revenue.
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59-23-4. Brine shrimp royalty -- Royalty rate -- Commission to prepare billing statement -- Deposit of revenue. (1) A person shall pay for each tax year a brine shrimp royalty of: for a tax year ending on or before January 31, 2026, 3.25 cents multiplied by the total number of po…
Utah Code § 59-23-5 Payment of the brine shrimp royalty.
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59-23-5. Payment of the brine shrimp royalty. (1) The brine shrimp royalty shall be paid to the commission by the person who harvests the unprocessed brine shrimp eggs. (2) The payment shall be accompanied by the billing statement prepared by the commission in accordance with Sec…
Utah Code § 59-23-7 Rules.
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59-23-7. Rules. In accordance with, the commission may make rules to implement and enforce this chapter.