DAR File No. 32825
This filing was published in the 08/01/2009, issue, Vol. 2009, No. 15, of the Utah State Bulletin.
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The rule is repealed since it is outdated and no longer reflects the statutes.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The rule is repealed in its entirety.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 CommissionAuditing
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 [email protected]
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
RULE TEXT
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]
ADDITIONAL INFORMATION
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For questions regarding the content or application of this rule, please contact Cheryl Lee at the above address, by phone at 801-297-3900, by FAX at 801-297-3919, or by Internet E-mail at [email protected]
For questions about the rulemaking process, please contact the Division of Administrative Rules (801-538-3764). Please Note: The Division of Administrative Rules is NOT able to answer questions about the content or application of these administrative rules.
Last modified: 07/30/2009 6:29 PM