59-24-106 - Records.
59-24-106. Records.
(1) An owner or operator of a radioactive waste facility shall maintain records,statements, books, or accounts necessary to determine the amount of tax for which the owner oroperator is liable to pay under this chapter.
(2) The commission may require an owner or operator of a radioactive waste facility, bynotice served upon the person, or by rule, to make or keep the records, statements, books, oraccounts the commission considers sufficient to show the amount of tax for which the owner oroperator is liable to pay under this chapter.
(3) After notice by the commission, the owner or operator of a radioactive waste facilityshall open the records, statements, books, or accounts specified in Subsection (2) for examinationby the commission or its duly authorized agent.
Enacted by Chapter 314, 2001 General Session