Utah Code Title 59. Revenue and Taxation § 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.