Utah Code Title 59. Revenue and Taxation § 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.