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Show COMPLETE TEXT CITIZEN'S STATE INITIATIVE NUMBER t before the end of 100 years alto lha data of firto cloaura of Via tacitty (i) the owner or operator unwilling or unable to carry out Anal closure or pcstcloeure maintenance monitoring or corrective action and (n) the financial surety arrangements made by the owner or operator, including any required under applicable lew. are insufficient to cover Vie costs of Inal closure or postclosure maintenance, monitoring or corrective action (6) The money appropriated (torn the Radioactive Waste Perpetual Care and Maintenance Fund tor the purposes specified n Subsection (5) (a) or (5)(b) at a particular commercial radwactve waste treatment or disposal facility may be appropriated only from the subaccount established under Subsection (4)(c) for the facility (7) The attorney general shall towg enffifCS thfi Section. tfUQUfltl legal action against the owner or operator or take other steps to secure the recovery or reimbursement of the costs of maintenance, monitoring, or corrective action, including legal costs, incurred pursuant to Subsection (5)(b) (8) (a) The board shall direct an evaluation of the adequacy of Vie Radioactive Waste Perpetual Care and Maintenance Fund every tve yean, beginning to 3WW 2004 The evaluation shall determine whether the fund m adequate to provide lor perpetual care and maintenance of commercial radioactive waste treatment or disposal facilities (b) The board shall submit a report on ttie evaluation to the Legislative Management Committee on or before October 1 of the due year in which the report (9) This section does not apply to a uranium mill licensed under 10 C F R Part 40, Domestic Licensing of Source Material is amended to read Generator site access permits. (1 ) A generator or broker may not transfer radioactive waste to a commercial radioactive waste treatment or disposal facility m the state without first obtaining a generator site access permit from the executive secretary (2) The board may make rules pursuant to Section 193-10governing a generator site access permit program (3- )a Except as provided m Subsection !3nb (4), the department shall establish fees for generator site' access permits m accordance 32 with section IfbH(4) On and after July 1 2001 through June 30, 2002, the fees are (01(a) $1 ,300 for generators transferring 1 ,000 or more cubic feet of radioactive waste Section 1 1 4 63-3- . per year. I(ii)(0 $600 for generators transferring less that 1 .000 cubic feet of radioactive waste per year, and (in) (O $5,000 for brokers fef (5) The department shall deposit fees received under this section into the Environmental Quality Restricted Account created m Section 19 Htl (6) This section does not apply to a generator or broker transferring radioactive waste to a uranium mill licensed under 10 C FR part 40. Domestic Licensing of Source Material is amended to read Penalty for nonpayment of sales, use, withholding, fuels, or radioactive waste taxes Jeopardy proceedings. (1 ) The provisions of this section apply to the following taxes m this title (a) state and local sales and use tax under Chapter 12, Parts 1 and 2, (b) transient room tax under Chapter 12, Part 3, Section 12 2 1 (continued) resort communities tax under Chapter 12, Part 4. public transit tax under Chapter 12. Part 5, (e) tourism, recreation, cultural, and convention facilities tax under Chapter 12. Part 6. (f) motor fuel, clean fuel, special tuel, and aviation fuel taxes under Chapter 13 Parts 2. and 4. end (g) withholding tax under Chapter 10, Part 4. and waste Um under. Chaplet 24PaUL (2) Any person required to collecl truthfully account for, and pay over any tax listed m Subsection (1 ) who willfully tails to colled the tax. tails to truthfully account lor and pay over the tax or attempts to any manner to evade or defeat any tax or the payment of the tax, that be liable for a penalty equal to the total amount of the tax evaded, not collected not accounted for. or not pad over This penalty b m addition to other penalties provided by law (3) (a) If the commission determines m accordance with Subsection (2) that a person is liable kx the penalty, the commission shall notify the taxpayer of the proposed penalty (b) The notice of proposed penalty shall (i) set forth the basis of the assessment, and (h) be mailed by register mail, postage prepaid, to the person's address (4) Upon receipt of the notice of proposed penalty, the person against whom the penalty s proposed may (a) pay the amount of the proposed penalty at the place and time stated in the notice or (b) proceed n accordance with the review procedures of Subsection (5) (5) Any person against whom t penalty has been proposed m accordance with Subsection (2) and (3) may contest the proposed penalty by filing a petition tor an adjudicative proceeding with the commission (6) If the commission determines that the collection of the penalty Is m jeopardy, nothing m this section may prevent the immediate collection of the penalty m accordance with the procedures and requirements for emergency proceedings m Title 63, Chapter 46b, Administrative Procedures Act (7)- (a) In any hearing before the commission and m any judicial review of the hearing, the commission and the court shall consider any inference and evidence that person has willfully failed to collect, truthfully account for, or pay over any tax listed m Subsection (1) (b) It is pnma facie evidence that a person has willfully tailed to cok led, truthfully account lor. or pay over any of the taxes listed in Subsection (1) the commission or a court finds that tha person charged with the responsibility ot collecting, accounting for, or paying over the taxes (i) made a voluntary, conscious, and intentional decision to prefer other creditors over the state government or utilize the tax money for personal purposes (ii) recklessly disregarded obvious or known nsks, which resulted to the failure to colled, account for, or pay over the tax; or (hi) tailed to investigate or to corred mismanagement, having notice that the tax was not or not being colleded, accounted for, or paid over as provided by law (c) The commission or court need not find a bad motive or specific toted to defraud the government or deprive it of revenue to establish willfulness under this sedion (d) If the commission determines that a person is liable for the penalty under Subsection (2), the commission shall assess the penalty and tor and notice demand give paymed. The notice and demand for paymed shall be mailed by registered mail, postage prepaid, to the address person's (c) (d) . n M |