DAR File No. 32825

Tax Commission, Auditing

R865-25X

Brine Shrimp Royalty

NOTICE OF PROPOSED RULE

DAR File No.: 32825
Filed: 07/15/2009, 03:03
Received by: NL

RULE ANALYSIS

Purpose of the rule or reason for the change:

The rule is repealed since it is outdated and no longer reflects the statutes. The underlying statutes were amended in 2004.

Summary of the rule or change:

The rule is repealed in its entirety.

State statutory or constitutional authorization for this rule:

Section 59-23-4

Anticipated cost or savings to:

the state budget:

None--The rule has not been in use since the change in legislation.

local governments:

None--The rule has not been in use since the change in legislation.

small businesses and persons other than businesses:

None--The rule has not been in use since the change in legislation.

Compliance costs for affected persons:

None--The rule has not been in use since 2004.

Comments by the department head on the fiscal impact the rule may have on businesses:

There are no anticipated fiscal impacts. D'Arcy Dixon, Commissioner

The full text of this rule may be inspected, during regular business hours, at the Division of Administrative Rules, or at:

Tax Commission
Auditing
210 N 1950 W
SALT LAKE CITY UT 84134

Direct questions regarding this rule to:

Cheryl Lee at the above address, by phone at 801-297-3900, by FAX at 801-297-3919, or by Internet E-mail at clee@utah.gov

Interested persons may present their views on this rule by submitting written comments to the address above no later than 5:00 p.m. on:

08/31/2009

This rule may become effective on:

09/07/2009

Authorized by:

D'Arcy Dixon, Commissioner

R865. Tax Commission, Auditing.

[R865-25X. Brine Shrimp Royalty.

R865-25X-1. Brine Shrimp Royalty Procedures Pursuant to Utah Code Ann. Section 59- 23-4.

A. "Gross weight" means the raw, wet, harvested weight of the unprocessed brine shrimp eggs as reported to the Division of Wildlife Resources, and includes any biomass or refuse harvested with the brine shrimp eggs.

B. A harvester of brine shrimp eggs shall calculate the net weight of unprocessed brine shrimp eggs harvested by multiplying the gross weight by .60.

C. Prior to January 31 of each year, a harvester shall file a report with the Tax Commission, on a form prescribed by the Tax Commission, containing the following information:

1. the net weight of unprocessed brine shrimp eggs harvested during the current harvest season and sold in arm's length transactions prior to submitting the report;

2. the total proceeds received prior to January 31 for the unprocessed brine shrimp eggs sold in C.1; and

3. proceeds received since the last January 31 reporting period for unprocessed brine shrimp eggs harvested in prior harvest seasons.

D. The Tax Commission shall annually determine the unit value of unprocessed brine shrimp eggs by dividing the aggregate proceeds reported by all harvesters under C.2. and C.3. by the aggregate net weight reported by all harvesters under C.1.

 

KEY: brine shrimp royalty

Date of Enactment or Last Substantive Amendment: August 11, 1998

Notice of Continuation: March 21, 2007

Authorizing, and Implemented or Interpreted Law: 59-23-4]