reglab/housing_qa huggingface dataset:
UT Code § 59-18-101 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 18 - Charitable Trust Act|Section 101 - Short title.

59-18-101. Short title.  This chapter is known as the "Charitable Trust Act."  Renumbered and Amended by Chapter 2, 1987 General Session
UT Code § 59-18-102 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 18 - Charitable Trust Act|Section 102 - Definitions.

59-18-102. Definitions.  As used in this chapter:  (1) Section references, unless otherwise indicated, are to the Internal Revenue Code of 1954, as in effect on January 1, 1970.     (2) "Charitable organization" means an organization described in Section 501(c)(3) and exempt from tax under Section 501(a).     (3) "Private foundation trust" means a trust (including a trust described in Section 4947(a)(1)) as defined in Section 509(a).     (4) "Split interest trust" means a trust for individual and charitable beneficiaries that is subject to the provisions of Section 4947(a)(2).     (5) "Trust" means an express trust created by a trust instrument, including a will.     (6) "Trustee" means the trustee, trustees, person, or persons possessing a power or powers referred to in this chapter.    Renumbered and Amended by Chapter 2, 1987 General Session
UT Code § 59-18-103 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 18 - Charitable Trust Act|Section 103 - Applicability to split interest trust or private foundation trust created before or after effective date.

59-18-103. Applicability to split interest trust or private foundation trust created before or after effective date.  The provisions of this chapter that are applicable to a split interest trust or to a private foundation trust shall apply to all such trusts, whether they are created before or after the effective date of this chapter.  Renumbered and Amended by Chapter 2, 1987 General Session
UT Code § 59-18-104 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 18 - Charitable Trust Act|Section 104 - Duties and powers of trustee.

59-18-104. Duties and powers of trustee.  Except as provided in Section 59-18-106, the trustee of a private foundation trust or a split interest trust has the duties and powers conferred upon him by the provisions of this chapter.  Renumbered and Amended by Chapter 2, 1987 General Session
UT Code § 59-18-105 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 18 - Charitable Trust Act|Section 105 - Trustee's fiduciary obligations and duty not to deprive trust of tax exemption, deduction or credit.

59-18-105. Trustee's fiduciary obligations and duty not to deprive trust of tax exemption, deduction or credit.    (1) In the exercise of his powers including the powers granted by this chapter, a trustee has a duty to act with due regard to his obligation as a fiduciary, including a duty not to exercise any power in such a way as to deprive the trust of an otherwise available tax exemption, deduction, or credit for tax purposes or deprive a donor of a trust asset of a tax deduction or credit or operate to impose a tax upon a donor, trust, or other person. The word "tax" includes, but is not limited to any federal, state, or local excise, income, gift, estate, or inheritance tax.     (2) A trustee of a private foundation trust, except as provided in Section 59-18-106, shall make distributions at such time and in such manner as not to subject the trust to tax under Section 4942.     (3) A trustee of a private foundation trust or a split interest trust, to the extent that the split interest trust is subject to the provisions of Section 4947(a)(2), in the exercise of his powers, except as provided in Subsection (4) of this section and Section 59-18-106, shall not:   (a) engage in any act of self dealing (as defined in Section 4941(d));     (b) retain any excess business holdings (as defined in Section 4943(c));     (c) make any investments in such manner as to subject the foundation to tax under Section 4944; and     (d) make any taxable expenditures (as defined in Section 4945(d)).       (4) Subsections (3)(b) and (c) do not apply to a split interest trust if:   (a) all the income interest (and none of the remainder interest) of such trust is devoted solely to one or more of the purposes described in Section 170(c)(2)(B), and all amounts in such trust for which a deduction was allowed under Section 170, 545(b)(2), 556(b)(2), 642(c), 2055, 2106(a)(2), or 2522 have aggregate fair market value not more than 60% of the aggregate fair market value of all amounts in such trust; or     (b) a deduction was allowed under Section 170, 545(b)(2), 556(b)(2), 642(c), 2055, 2106(a)(2), or 2522 for amounts payable under the terms of such trust to every remainder beneficiary but not to any income beneficiary.      Renumbered and Amended by Chapter 2, 1987 General Session
UT Code § 59-18-106 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 18 - Charitable Trust Act|Section 106 - Trustee's notice to attorney general of inconsistent provisions in trust.

59-18-106. Trustee's notice to attorney general of inconsistent provisions in trust.  If the trustee determines that the governing instrument contains provisions, in the case of a power to make distributions, which is more restrictive than Subsection 59-18-105(2), or if the trust contains other powers which specifically direct acts by the trustee that are inconsistent with the provisions of Subsection 59-18-105(3), the trustee shall notify the attorney general within six months following the effective date of this chapter, or when the trust becomes subject to this chapter, whichever last occurs. Section 59-18-105 does not apply to any trust with respect to which notice has been given unless the trust is amended to comply with the terms of this chapter.  Renumbered and Amended by Chapter 2, 1987 General Session
UT Code § 59-18-107 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 18 - Charitable Trust Act|Section 107 - Amendment of governing instrument.

59-18-107. Amendment of governing instrument.    (1) In the case of a trust which is solely for a named charitable organization or organizations and as to which the trustee does not possess any discretion with regard to the distribution of income or principal among two or more such organizations, the trustee, with the consent of the named charitable organization or organizations, may amend the governing instrument to comply with the provisions of Subsection 59-18-105(2).     (2) In the case of a charitable trust which is not subject to the provisions of Subsection (1), the trustee with the consent of the attorney general may amend the governing instrument to comply with the provisions of Subsection 59-18-105(2).    Renumbered and Amended by Chapter 2, 1987 General Session
UT Code § 59-18-108 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 18 - Charitable Trust Act|Section 108 - Court's power to relieve trustee from restrictions on powers and duties.

59-18-108. Court's power to relieve trustee from restrictions on powers and duties.  This chapter does not affect the power of a court of competent jurisdiction for cause shown and upon petition of the trustee, attorney general, or affected beneficiary, and upon appropriate notice to the affected parties to relieve a trustee from any restrictions on his powers and duties that are placed upon him by the governing instrument or applicable law.  Renumbered and Amended by Chapter 2, 1987 General Session
UT Code § 59-18-109 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 18 - Charitable Trust Act|Section 109 - Release of power to select charitable donees.

59-18-109. Release of power to select charitable donees.    (1) The trustee of a trust all of the unexpired interests in which are devoted to one or more charitable purposes, unless the creating instrument expressly provides otherwise, may release a power to select charitable donees.     (2) The release of a power to select charitable donees may apply to all or any part of the property subject to the power and may reduce or limit the charitable organizations or classes of charitable organizations in whose favor the power is exercisable.     (3) A release shall be effected by a duly acknowledged written instrument signed by the trustee and delivered as provided in Subsection (4).     (4) Delivery of a release shall be accomplished as follows:   (a) if the release is accomplished by specifying a charitable organization or organizations as beneficiary or beneficiaries of the trust, by delivery of a copy of the release to each designated charitable organization;     (b) if the release is accomplished by reducing the class of permissible charitable organizations, by delivery of a copy of the release to the attorney general.       (5) If a release is accomplished by specifying a public charitable organization or organizations as beneficiary or beneficiaries of the trust, the trust at all times thereafter shall be operated exclusively for the benefit of and supervised by the specified public charitable organization or organizations.    Renumbered and Amended by Chapter 2, 1987 General Session
UT Code § 59-18-110 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 18 - Charitable Trust Act|Section 110 - Election and consent to release of trust to specified charitable organization.

59-18-110. Election and consent to release of trust to specified charitable organization.  A trustee of a trust for the benefit of a public charitable organization or organizations may, with the consent of such organization or organizations, come under Subsection 59-18-109(5) by filing an election, accompanied by the consents, with the attorney general. Thereafter, the trust shall be subject to Subsection 59-18-109(5) and Section 59-18-111.  Renumbered and Amended by Chapter 2, 1987 General Session
UT Code § 59-18-111 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 18 - Charitable Trust Act|Section 111 - Duties of trustee of trust subject to supervision by specified charitable organization.

59-18-111. Duties of trustee of trust subject to supervision by specified charitable organization.  The trustee of a trust subject to the supervision by a specified public charitable organization or organizations, as provided in Subsection 59-18-109(5), shall file with each specified charitable organization:  (1) a trust copy of the governing instrument together with a written report, under oath, setting forth complete information as to the nature of the assets and liabilities with the delivery of the release pursuant to Subsection 59-18-109(4) or the filing of the election under Section 59-18-110;     (2) an annual report, within 4-1/2 months following the close of each year, setting forth a complete statement of receipts, disbursements, assets (together with cost and market value of each asset), and liabilities; and     (3) such other information as the public charitable organization or organizations deem necessary to compel proper administration of the trust.    Renumbered and Amended by Chapter 2, 1987 General Session
UT Code § 59-18-112 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 18 - Charitable Trust Act|Section 112 - Interpretation of chapter to encourage charitable gifts.

59-18-112. Interpretation of chapter to encourage charitable gifts.  This chapter shall be interpreted to effectuate the intent of the state of Utah to preserve, foster, and encourage gifts to or for the benefit of charitable organizations.  Renumbered and Amended by Chapter 2, 1987 General Session
UT Code § 59-18-113 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 18 - Charitable Trust Act|Section 113 - Application of chapter to trusts and trust assets established or acquired before or after effective date.

59-18-113. Application of chapter to trusts and trust assets established or acquired before or after effective date.  Except as specifically provided in the trust, the provisions of this chapter apply to any trust established before or after the effective date of this chapter and to any trust asset acquired by the trustee before or after the effective date of this chapter.  Renumbered and Amended by Chapter 2, 1987 General Session
UT Code § 59-23-1 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 23 - Brine Shrimp Royalty Act|Section 1 - Title.

59-23-1. Title.  This chapter shall be known as the "Brine Shrimp Royalty Act."  Enacted by Chapter 179, 1997 General Session
UT Code § 59-23-3 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 23 - Brine Shrimp Royalty Act|Section 3 - Definitions.

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 following year.    Amended by Chapter 105, 2010 General Session
UT Code § 59-23-4 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 23 - Brine Shrimp Royalty Act|Section 4 - Brine shrimp royalty -- Royalty rate -- Commission to prepare billing statement -- Deposit of revenue.

 Effective 2/1/2019  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 3.25 cents multiplied by the total number of pounds of unprocessed brine shrimp eggs that the person harvests within the state during the tax year.     (2)   (a) A person that harvests unprocessed brine shrimp eggs shall report to the Department of Natural Resources the total number of pounds of unprocessed brine shrimp eggs harvested by that person for that tax year on or before the February 15 immediately following the last day of that tax year.     (b) The Department of Natural Resources shall provide the following information to the commission on or before the March 1 immediately following the last day of a tax year:   (i) the total number of pounds of unprocessed brine shrimp eggs harvested for that tax year; and     (ii) for each person that harvested unprocessed brine shrimp eggs for that tax year:   (A) the total number of pounds of unprocessed brine shrimp eggs harvested by that person for that tax year; and     (B) a current billing address for that person; and       (iii) any additional information required by the commission.       (c)   (i) The commission shall prepare and mail a billing statement to each person that harvested unprocessed brine shrimp eggs in a tax year by the March 30 immediately following the last day of a tax year.     (ii) The billing statement under Subsection (2)(c)(i) shall specify:   (A) the total number of pounds of unprocessed brine shrimp eggs harvested by that person for that tax year;     (B) the brine shrimp royalty that the person owes; and     (C) the date that the brine shrimp royalty payment is due as provided in Section 59-23-5.         (d) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules prescribing the information required under Subsection (2)(b)(iii).       (3) Revenue generated by the brine shrimp royalty shall be deposited as follows:   (a) $125,000 of the revenue generated by the brine shrimp royalty shall be deposited in the Sovereign Lands Management Account created in Section 65A-5-1; and     (b) the remainder of the revenue generated by the brine shrimp royalty shall be deposited in the Species Protection Account created in Section 79-2-303.      Amended by Chapter 413, 2018 General Session
UT Code § 59-23-5 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 23 - Brine Shrimp Royalty Act|Section 5 - Payment of the brine shrimp royalty.

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 Section 59-23-4.     (3) The royalty is due on the April 30 immediately following the last day of the tax year.    Amended by Chapter 16, 2005 General Session
UT Code § 59-23-7 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 23 - Brine Shrimp Royalty Act|Section 7 - Rules.

59-23-7. Rules.  In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules to implement and enforce this chapter.  Amended by Chapter 105, 2010 General Session
UT Code § 59-23-8 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 23 - Brine Shrimp Royalty Act|Section 8 - Penalties and interest.

59-23-8. Penalties and interest.  A person who harvests unprocessed 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.  Amended by Chapter 105, 2010 General Session
UT Code § 59-24-101 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 24 - Radioactive Waste Facility Tax Act|Section 101 - Title.

59-24-101. Title.  This chapter is known as the "Radioactive Waste Facility Tax Act."  Amended by Chapter 295, 2003 General Session
UT Code § 59-24-102 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 24 - Radioactive Waste Facility Tax Act|Section 102 - Definitions.

59-24-102. Definitions.  As used in this chapter:  (1)   (a) "Alternate feed material" means a natural or native material:   (i) mined for the extraction of its constituents or other matter from which source material may be extracted in a licensed uranium or thorium mill; and     (ii) may be reprocessed for its source material content.       (b) "Alternate feed material" does not include:   (i) material containing hazardous waste listed under 40 C.F.R. Part 261, Subpart D;     (ii) natural or unprocessed ore; or     (iii) naturally occurring radioactive materials containing greater than 15 picocuries per gram of radium-226.         (2) "Byproduct material" is as defined in 42 U.S.C. Sec. 2014(e)(2).     (3) "Class A low-level radioactive waste" means radioactive waste that is classified as class A waste under 10 C.F.R. 61.55.     (4) "Containerized class A waste" means class A low-level radioactive waste that is placed in the portion of a radioactive waste facility that is licensed to receive containerized class A waste.     (5)   (a) "Gross receipts" means all consideration an owner or operator of a radioactive waste facility receives for the disposal of radioactive waste in the state, without any deduction or expense paid or accrued related to the disposal of the radioactive waste.     (b) "Gross receipts" do not include fees collected under Section 19-3-106 or any other taxes collected for a state or federal governmental entity.       (6)   (a) "Processed class A waste" means waste that:   (i) is class A low-level radioactive waste; and     (ii) has been concentrated by a processor.       (b) "Processed class A waste" does not include containerized class A waste.       (7) "Radioactive waste" means:   (a) alternate feed material;     (b) byproduct material;     (c) containerized class A waste;     (d) processed class A waste; or     (e) uncontainerized, unprocessed class A waste.       (8) "Radioactive waste facility" or "facility" means:   (a) a facility licensed under Section 19-3-105; or     (b) a uranium mill licensed under 10 C.F.R. Part 40, Domestic Licensing of Source Material.       (9)   (a) "Uncontainerized, unprocessed class A waste" means class A low-level radioactive waste that:   (i) is neither containerized class A waste, nor processed class A waste; and     (ii) must be disposed of under rules of the Nuclear Regulatory Commission in a licensed low-level radioactive waste disposal facility.       (b) "Uncontainerized, unprocessed class A waste" does not include alternate feed material.      Amended by Chapter 295, 2003 General Session
UT Code § 59-24-103.7 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 24 - Radioactive Waste Facility Tax Act|Section 103.7 - Radioactive waste facility disposal tax for concentrated depleted uranium and specific site approved waste.

 Effective 5/14/2019  59-24-103.7. Radioactive waste facility disposal tax for concentrated depleted uranium and specific site approved waste.    (1) On and after July 1, 2019, there is imposed a tax on a radioactive waste facility as provided in this section.     (2) The tax is equal to the sum of the following amounts:   (a) 12% of the gross receipts of a radioactive waste facility derived from the disposal of:   (i) concentrated depleted uranium; and     (ii) containerized waste disposed under Subsection 19-3-103.7(2);       (b) 10% of the gross receipts of a radioactive waste facility derived from the disposal of processed waste disposed under Subsection 19-3-103.7(2); and     (c) 5% of the gross receipts of a radioactive waste facility derived from the disposal of uncontainerized, unprocessed waste disposed under Subsection 19-3-103.7(2).      Enacted by Chapter 18, 2019 General Session
UT Code § 59-24-104 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 24 - Radioactive Waste Facility Tax Act|Section 104 - Payment of tax.

 Effective 5/14/2019  59-24-104. Payment of tax.    (1) The tax imposed by Section 59-24-103.5 shall be paid by the owner or operator of a radioactive waste facility that receives radioactive waste for disposal or reprocessing.     (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.    Amended by Chapter 466, 2019 General Session
UT Code § 59-24-105 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 24 - Radioactive Waste Facility Tax Act|Section 105 - Deposit of tax revenue.

59-24-105. Deposit of tax revenue.  The commission shall deposit the tax revenue collected under this chapter into the Uniform School Fund.  Amended by Chapter 295, 2003 General Session
UT Code § 59-24-106 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 24 - Radioactive Waste Facility Tax Act|Section 106 - Records.

59-24-106. Records.    (1) An owner or operator of a radioactive waste facility shall maintain records, statements, books, or accounts necessary to determine the amount of tax for which the owner or operator is liable to pay under this chapter.     (2) The commission may require an owner or operator of a radioactive 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 to pay under this chapter.     (3) After notice by the commission, the owner or operator of a radioactive waste facility shall open the records, statements, books, or accounts specified in Subsection (2) for examination by the commission or its duly authorized agent.    Enacted by Chapter 314, 2001 General Session
UT Code § 59-24-108 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 24 - Radioactive Waste Facility Tax Act|Section 108 - Rulemaking authority.

59-24-108. Rulemaking authority.  The commission may make rules under Title 63G, Chapter 3, Utah Administrative Rulemaking Act, to implement and enforce this chapter.  Amended by Chapter 382, 2008 General Session
UT Code § 59-24-109 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 24 - Radioactive Waste Facility Tax Act|Section 109 - Penalties and interest.

59-24-109. Penalties and interest.  An owner or operator of a radioactive 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.  Enacted by Chapter 314, 2001 General Session
UT Code § 59-26-101 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 26 - Multi-Channel Video or Audio Service Tax Act|Section 101 - Title.

59-26-101. Title.  This chapter is known as the "Multi-Channel Video or Audio Service Tax Act."  Enacted by Chapter 300, 2004 General Session