reglab/statecodes huggingface dataset:
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 22 - Model Tobacco Settlement Act › Part 2 - Model Tobacco Settlement Statute › Section 201 - Findings and purpose.

59-22-201.
Findings and purpose.
(1) Cigarette smoking presents serious public health concerns to the State and to the citizens of the State. The Surgeon General has determined that smoking causes lung cancer, heart disease and other serious diseases, and that there are hundreds of thousands of tobacco-related deaths in the United States each year. These diseases most often do not appear until many years after the person in question begins smoking.
(2) Cigarette smoking also presents serious financial concerns for the State. Under certain health-care programs, the State may have a legal obligation to provide medical assistance to eligible persons for health conditions associated with cigarette smoking, and those persons may have a legal entitlement to receive such medical assistance.
(3) Under these programs, the State pays millions of dollars each year to provide medical assistance for these persons for health conditions associated with cigarette smoking.
(4) It is the policy of the State that financial burdens imposed on the State by cigarette smoking be borne by tobacco product manufacturers rather than by the State to the extent that such manufacturers either determine to enter into a settlement with the State or are found culpable by the courts.
(5) On November 23, 1998, leading United States tobacco product manufacturers entered into a settlement agreement, entitled the "Master Settlement Agreement," with the State. The Master Settlement Agreement obligates these manufacturers, in return for a release of past, present, and certain future claims against them as described therein, to pay substantial sums to the State (tied in part to their volume of sales); to fund a national foundation devoted to the interests of public health; and to make substantial changes in their advertising and marketing practices and corporate culture, with the intention of reducing underage smoking.
(6) It would be contrary to the policy of the State if tobacco product manufacturers who determine not to enter into such a settlement could use a resulting cost advantage to derive large, short-term profits in the years before liability may arise without ensuring that the State will have an eventual source of recovery from them if they are proven to have acted culpably. It is thus in the interest of the State to require that such manufacturers establish a reserve fund to guarantee a source of compensation and to prevent such manufacturers from deriving large, short-term profits and then becoming judgment-proof before liability may arise.
Renumbered and Amended by Chapter 229, 2000 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 22 - Model Tobacco Settlement Act › Part 3 - Master Settlement Agreement Provisions › Section 301 - Construction of this part.

59-22-301.
Construction of this part.
This part sets forth definitions in the Master Settlement Agreement that are cross-referenced in Part 2, Model Tobacco Settlement Statute. This part is intended for convenience only and may not be construed as substantively or otherwise altering Part 2, Model Tobacco Settlement Statute, or the Master Settlement Agreement. Where Part 2, Model Tobacco Settlement Statute, instructs that a term be given the same definition as that term is given in the Master Settlement Agreement, the definition shall be that set forth in the Master Settlement Agreement, as it may be amended from time to time.
Renumbered and Amended by Chapter 229, 2000 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 22 - Model Tobacco Settlement Act › Part 3 - Master Settlement Agreement Provisions › Section 302 - Formula for inflation adjustments.

59-22-302.
Formula for inflation adjustments.
The formula for calculating inflation adjustments, which is referenced in Subsection 59-22-202(1), is set forth in Exhibit C of the Master Settlement Agreement as follows, with the exception of Subsection (7) which is omitted:
Exhibit C
Formula For Calculating Inflation Adjustment
(1) Any amount that, in any given year, is to be adjusted for inflation pursuant to this Exhibit, the "Base Amount," shall be adjusted upward by adding to such Base Amount the Inflation Adjustment.
(2) The Inflation Adjustment shall be calculated by multiplying the Base Amount by the Inflation Adjustment Percentage applicable in that year.
(3) The Inflation Adjustment Percentage applicable to payments due in the year 2000 shall be equal to the greater of 3% or the CPI%. For example, if the Consumer Price Index for December 1999, as released in January 2000, is 2% higher than the Consumer Price Index for December 1998, as released in January 1999, then the CPI% with respect to a payment due in 2000 would be 2%. The Inflation Adjustment Percentage applicable in the year 2000 would thus be 3%.
(4) The Inflation Adjustment Percentage applicable to payments due in any year after 2000 shall be calculated by applying each year the greater of 3% or the CPI% on the Inflation Adjustment Percentage applicable to payments due in the prior year. Continuing the example in subsection (3) above, if the CPI% with respect to a payment due in 2001 is 6%, then the Inflation Adjustment Percentage applicable in 2001 would be 9.1800000%, an additional 6% applied on the 3% Inflation Adjustment Percentage applicable in 2000, and if the CPI% with respect to a payment due in 2002 is 4%, then the Inflation Adjustment Percentage applicable in 2002 would be 13.5472000%, an additional 4% applied on the 9.1800000% Inflation Adjustment Percentage applicable in 2001.
(5) "Consumer Price Index" means the Consumer Price Index for All Urban Consumers as published by the Bureau of Labor Statistics of the U.S. Department of Labor, or other similar measures agreed to by the Settling States and the Participating Manufacturers.
(6) The "CPI%" means the actual total percent change in the Consumer Price Index during the calendar year immediately preceding the year in which the payment in question is due.
Renumbered and Amended by Chapter 229, 2000 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 22 - Model Tobacco Settlement Act › Part 3 - Master Settlement Agreement Provisions › Section 303 - Allocable share.

59-22-303.
Allocable share.
(1) "Allocable Share," which is referenced in Subsection 59-22-202(3), is defined in the Master Settlement Agreement as follows:
"Allocable Share" means the percentage set forth for the State in question as listed in Exhibit A hereto, without regard to any subsequent alteration or modification of such State's percentage share agreed to or by or among any States; or, solely for the purpose of calculating payments under subsection IX(c)(2) (and corresponding payments under subsection IX(i)), the percentage disclosed for the State in question pursuant to subsection IX(c)(2)(A) prior to June 30, 1999, without regard to any subsequent alteration or modification of such State's percentage share agreed to by or among any States.
(2) The percentage set forth for Utah in Exhibit A to the Master Settlement Agreement is 0.4448869%.
(3) The percentage for calculating "Strategic Contribution Payments" to Utah under subsection IX(c)(2) is to be determined by a three-member Allocation Committee in accordance with Exhibit U of the Master Settlement Agreement.
Renumbered and Amended by Chapter 229, 2000 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 22 - Model Tobacco Settlement Act › Part 3 - Master Settlement Agreement Provisions › Section 304 - Released claims.

59-22-304.
Released claims.
(1) "Released Claims," which is referenced in Subsection 59-22-202(7), is defined in the Master Settlement Agreement as follows:
""Released Claims" means:
(1) for past conduct, acts or omissions, including any damages incurred in the future arising from such past conduct, acts or omissions, those Claims directly or indirectly based on, arising out of or in any way related, in whole or in part, to (A) the use, sale, distribution, manufacture, development, advertising, marketing or health effects of, (B) the exposure to, or (C) research, statements, or warnings regarding, Tobacco Products, including, but not limited to, the Claims asserted in the actions identified in Exhibit D, or any comparable Claims that were, could be or could have been asserted now or in the future in those actions or in any comparable action in federal, state or local court brought by a Settling State or a Releasing Party, whether or not such Settling State or Releasing Party has brought such action, except for claims not asserted in the actions identified in Exhibit D for outstanding liability under existing licensing, or similar, fee laws or existing tax laws, but not excepting claims for any tax liability of the Tobacco-Related Organizations or of any Released Party with respect to such Tobacco-Related Organizations, which claims are covered by the release and covenants set forth in this Agreement;
(2) for future conduct, acts or omissions, only those monetary Claims directly or indirectly based on, arising out of or in any way related to, in whole or in part, the use of or exposure to Tobacco Products manufactured in the ordinary course of business, including without limitation any future Claims for reimbursement of health care costs allegedly associated with the use of or exposure to Tobacco Products."
(2) Exhibit D is a list of the titles and docket numbers of the lawsuits brought by states against tobacco manufacturers and the courts in which those lawsuits were filed as of the date that the Master Settlement Agreement was entered into.
Amended by Chapter 306, 2007 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 22 - Model Tobacco Settlement Act › Part 3 - Master Settlement Agreement Provisions › Section 305 - Releasing parties.

59-22-305.
Releasing parties.
"Releasing Parties," which is referenced in Subsection 59-22-202(8), is defined in the Master Settlement Agreement as follows:
(1) "Releasing Parties" means each Settling State and any of its past, present and future agents, officials acting in their official capacities, legal representatives, agencies, departments, commissions and divisions; and also means, to the full extent of the power of the signatories hereto to release past, present and future claims, the following: (1) any Settling State's subdivisions, political or otherwise, including, but not limited to, municipalities, counties, parishes, villages, unincorporated districts and hospital districts, public entities, public instrumentalities and public educational institutions; and (2) persons or entities acting in a parens patriae, sovereign, quasi-sovereign, private attorney general, qui tam, taxpayer, or any other capacity, whether or not any of them participate in this settlement, (A) to the extent that any such person or entity is seeking relief on behalf of or generally applicable to the general public in such Settling State or the people of the State, as opposed solely to private or individual relief for separate and distinct injuries, or (B) to the extent that any such entity, as opposed to an individual, is seeking recovery of health-care expenses, other than premium or capitation payments for the benefit of present or retired state employees, paid or reimbursed, directly or indirectly, by a Settling State.
Renumbered and Amended by Chapter 229, 2000 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 22 - Model Tobacco Settlement Act › Part 3 - Master Settlement Agreement Provisions › Section 306 - Original participating manufacturer and related terms.

59-22-306.
Original participating manufacturer and related terms.
(1) "Original Participating Manufacturer," which is referenced in Subsection 59-22-202(9)(a)(i), is defined in the Master Settlement Agreement as follows:
"Original Participating Manufacturer" means Brown & Williamson Tobacco Corporation, Lorillard Tobacco Company, Phillip Morris Incorporated and R.J. Reynolds Tobacco Company, and the respective successors of each of the foregoing. Except as expressly providing in this Agreement, once an entity becomes an Original Participating Manufacturer, such entity shall permanently retain the status of Original Participating Manufacturer.
(2) Subsection II(mm) of the Master Settlement Agreement, which is referenced in Subsection 59-22-202(9)(a)(i), is the following definition of "relative market share":
"Relative market share" means an original participating manufacturer's respective share, expressed as a percentage, of the total number of individual cigarettes shipped in or to the 50 United States, the District of Columbia and Puerto Rico by all the original participating manufacturers during the calendar year immediately preceding the year in which the payment at issue is due, regardless of when such payment is made, as measured by the original participating manufacturers' reports of shipments of cigarettes to Management Science Associates, Inc., or a successor entity acceptable to both the original participating manufacturers and a majority of those attorneys general who are both the attorney general of a settling state and a member of the NAAG executive committee at the time in question. A cigarette shipped by more than one participating manufacturer shall be deemed to have been shipped solely by the first participating manufacturer to do so. For purposes of the definition and determination of "relative market share," 0.09 ounces of "roll your own" tobacco shall constitute one individual cigarette.
(3) Subsection II(z) of the Master Settlement Agreement, which is referenced in Subsection 59-22-202(9)(a)(i), is the following definition of "market share":
"Market share" means a tobacco product manufacturer's respective share, expressed as a percentage, of the total number of individual cigarettes sold in the 50 United States, the District of Columbia and Puerto Rico during the applicable calendar year, as measured by excise taxes collected by the federal government and, in the case of sales in Puerto Rico, arbitrios de cigarillos collected by the Puerto Rico taxing authority. For purposes of the definition and determination of "market share" with respect to calculations under subsection IX(i), 0.09 ounces of "roll your own" tobacco shall constitute one individual cigarette; for purposes of the definition and determination of "market share" with respect to all other calculations, 0.0325 ounces of "roll your own" tobacco shall constitute one individual cigarette.
Renumbered and Amended by Chapter 229, 2000 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 22 - Model Tobacco Settlement Act › Part 3 - Master Settlement Agreement Provisions › Section 307 - Participating manufacturer.

59-22-307.
Participating manufacturer.
(1) "Participating Manufacturer," which is referenced in Subsection 59-22-203(1), is defined in the Master Settlement Agreement as follows:
""Participating Manufacturer" means a Tobacco Product Manufacturer that is or becomes a signatory to this Agreement, provided that (1) in the case of a Tobacco Product Manufacturer that is not an Original Participating Manufacturer, such Tobacco Product Manufacturer is bound by this Agreement and the Consent Decree, or, in any Settling State that does not permit amendment of the Consent Decree, a Consent Decree containing terms identical to those set forth in the Consent Decree, in all Settling States in which this Agreement and the Consent Decree binds Original Participating Manufacturers, provided, however, that such Tobacco Product Manufacturer need only become bound by the Consent Decree in those Settling State in which the Settling State has filed a Released Claim against it, and (2) in the case of a Tobacco Product Manufacturer that signs this Agreement after the MSA Execution Date, such Tobacco Product Manufacturer, within a reasonable period of time after signing this Agreement, makes any payments, including interest thereon at the Prime Rate, that it would have been obligated to make in the intervening period had it been a signatory as of the MSA Execution Date. "Participating Manufacturer" shall also include the successor of a Participating Manufacturer. Except as expressly provided in this Agreement, once an entity becomes a Participating Manufacturer such entity shall permanently retain the status of Participating Manufacturer. Each Participating Manufacturer shall regularly report its shipments of Cigarettes in or to the 50 United States, the District of Columbia and Puerto Rico to Management Science Associates, Inc., or a successor entity as set forth in Subsection (mm). Solely for purposes of calculations pursuant to Subsection IX(d), a Tobacco Product Manufacturer that is not a signatory to this Agreement shall be deemed to be a "Participating Manufacturer" if the Original Participating Manufacturers unanimously consent in writing."
(2) Subsection IX(d) relates to Nonparticipating Manufacturer Adjustments.
Amended by Chapter 306, 2007 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 22 - Model Tobacco Settlement Act › Part 4 - Miscellaneous Provisions › Section 401 - Availability of master settlement agreement.

59-22-401.
Availability of master settlement agreement.
The commission shall provide a copy of the Master Settlement Agreement for review or purchase to any person upon request and may charge a fee for doing so in accordance with Subsection 59-1-210(26).
Enacted by Chapter 229, 2000 General Session
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 26 - Multi-Channel Video or Audio Service Tax Act › Section 102 - Definitions.

59-26-102.
Definitions.
As used in this chapter:
(1) "County or municipality franchise fee" means a franchise fee that a county or municipality receives from a multi-channel video or audio service provider.
(2) "Franchise fee" is as defined in 47 U.S.C. Sec. 542, except that the term "cable operator" or "cable subscriber" shall be interpreted to include a multi-channel video or audio service provider.
(3)
(a) "Multi-channel video or audio service provider" means any person or group of persons that:
(i) provides multi-channel video or audio service and directly or indirectly owns a significant interest in the multi-channel video or audio service; or
(ii) otherwise controls or is responsible through any arrangement, the management and operation of the multi-channel video or audio service.
(b) "Multi-channel video or audio service provider" includes the following except as specifically exempted by state or federal law:
(i) a cable operator;
(ii) a CATV provider;
(iii) a multi-point distribution provider;
(iv) a MMDS provider;
(v) a SMATV operator;
(vi) a direct-to-home satellite service provider; or
(vii) a DBS provider.
(4) "Municipality" means a city or town.
Amended by Chapter 288, 2007 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 26 - Multi-Channel Video or Audio Service Tax Act › Section 103 - Imposition of tax -- Rate.

59-26-103.
Imposition of tax -- Rate.
Subject to Section 59-26-104.5, there is imposed as provided in this part a tax on the purchaser equal to 6.25% of amounts paid or charged for multi-channel video or audio service provided by a multi-channel video or audio service provider:
(1) within the state; and
(2) to the extent permitted by federal law.
Amended by Chapter 288, 2007 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 26 - Multi-Channel Video or Audio Service Tax Act › Section 104 - Collection of tax.

Effective 5/12/2020
59-26-104.
Collection of tax.
A multi-channel video or audio service provider shall:
(1) collect the tax imposed by Section 59-26-103 from the purchaser;
(2) pay the tax collected under Subsection (1) to the commission:
(a) monthly on or before the last day of the month immediately following the last day of the previous month if:
(i) the multi-channel video or audio service provider is required to file a sales and use tax return with the commission monthly under Section 59-12-108; or
(ii) the multi-channel video or audio service provider is not required to file a sales and use tax return under Chapter 12, Sales and Use Tax Act; or
(b) quarterly on or before the last day of the month immediately following the last day of the previous quarter if the multi-channel video or audio service provider is required to file a sales and use tax return with the commission quarterly under Section 59-12-107; and
(3) pay the tax collected under Subsection (1) using a form prescribed by the commission.
Amended by Chapter 354, 2020 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 26 - Multi-Channel Video or Audio Service Tax Act › Section 104.5 - Nonrefundable credit against tax -- Amounts passed through to customers within the state -- Tax may not be reduced by amounts passed through to customers within the state.

59-26-104.5.
Nonrefundable credit against tax -- Amounts passed through to customers within the state -- Tax may not be reduced by amounts passed through to customers within the state.
(1) Beginning on January 1, 2008, a multi-channel video or audio service provider may claim a nonrefundable tax credit as provided in this section.
(2) The nonrefundable tax credit described in Subsection (1):
(a) may be claimed against the tax the multi-channel video or audio service provider would otherwise be required to collect under this chapter from its purchasers within the state; and
(b) is in an amount equal to 50% of the total amount of county or municipality franchise fees that the multi-channel video or audio service provider pays:
(i) to all of the counties and municipalities within the state that impose a county or municipality franchise fee; and
(ii) for the calendar quarter for which the multi-channel video or audio service provider files a return under this chapter.
(3) The nonrefundable tax credit described in Subsection (1) may not be carried forward or carried back.
(4)
(a) Subject to Subsections (4)(b) and (c), a multi-channel video or audio service provider shall pass through to its purchasers within the state an amount equal to the amount of the nonrefundable tax credit the multi-channel video or audio service provider claims for a calendar quarter.
(b) The amount that a multi-channel video or audio service provider passes through to its purchasers within the state under Subsection (4)(a) shall be passed through during the same calendar quarter as the calendar quarter for which the multi-channel video or audio service provider claims the nonrefundable tax credit.
(c) A tax under this chapter on amounts paid or charged for multi-channel video or audio service may not be reduced as a result of the amount a multi-channel video or audio service provider passes through to its customers within this state under this Subsection (4).
Enacted by Chapter 288, 2007 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 26 - Multi-Channel Video or Audio Service Tax Act › Section 106 - Records.

59-26-106.
Records.
(1) A multi-channel video or audio service provider shall maintain records, statements, books, or accounts necessary to determine the amount of tax that the multi-channel video or audio service provider is required to remit to the commission under this chapter.
(2) The commission may require a multi-channel video or audio service provider to make or keep the records, statements, books, or accounts the commission considers sufficient to show the amount of tax for which the multi-channel video or audio service provider is required to remit to the commission under this chapter:
(a) by notice served upon that multi-channel video or audio service provider; or
(b) by administrative rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.
(3) After notice by the commission, a multi-channel video or audio service provider shall open the records, statements, books, or accounts specified in Subsection (2) for examination by the commission or a duly authorized agent of the commission.
Amended by Chapter 382, 2008 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 26 - Multi-Channel Video or Audio Service Tax Act › Section 108 - Rulemaking authority.

59-26-108.
Rulemaking authority.
The commission may make rules in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, to implement and enforce this chapter.
Amended by Chapter 382, 2008 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 26 - Multi-Channel Video or Audio Service Tax Act › Section 109 - Penalties and interest.

59-26-109.
Penalties and interest.
A multi-channel video or audio service provider that fails to comply with any provision of this chapter is subject to penalties and interest as provided in Sections 59-1-401 and 59-1-402.
Enacted by Chapter 300, 2004 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 27 - Sexually Explicit Business and Escort Service Tax › Section 102 - Definitions.

59-27-102.
Definitions.
(1) "Escort" means any individual who is available to the public for the purpose of accompanying another individual for:
(a) companionship; and
(b)
(i) a salary;
(ii) a fee;
(iii) a commission;
(iv) hire;
(v) profit; or
(vi) any amount similar to an amount listed in this Subsection (1)(b).
(2) "Escort service" means any person who furnishes or arranges for an escort to accompany another individual for:
(a) companionship; and
(b)
(i) a salary;
(ii) a fee;
(iii) a commission;
(iv) hire;
(v) profit; or
(vi) any amount similar to an amount listed in this Subsection (2)(b).
(3) "Nude or partially denuded individual" means an individual with any of the following less than completely and opaquely covered:
(a) genitals;
(b) the pubic region; or
(c) a female breast below a point immediately above the top of the areola.
(4) "Sexually explicit business" means a business at which any nude or partially denuded individual, regardless of whether the nude or partially denuded individual is an employee of the sexually explicit business or an independent contractor, performs any service:
(a) personally on the premises of the sexually explicit business;
(b) during at least 30 consecutive or nonconsecutive days within a calendar year; and
(c) for:
(i) a salary;
(ii) a fee;
(iii) a commission;
(iv) hire;
(v) profit; or
(vi) any amount similar to an amount listed in this Subsection (4)(c).
Enacted by Chapter 214, 2004 General Session