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Payment of the brine shrimp royalty.
Law
Utah Code
Revenue and Taxation
Brine Shrimp Royalty Act
Payment of the brine shrimp royalty.
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(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.
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