Tax Commission

Radioactive Waste Facility Tax

This tax is assessed on facilities that store, process, or recycle radioactive waste in Utah. Tax rates vary depending on the specific type of waste received.

You can apply for this tax account on our Taxpayer Access Point

Taxpayer Access Point (TAP) -BR

For details on how to file, please review the filing instructions.

General TAP Filing Instructions

Taxpayer Access Point (TAP)

Filing and Payment Frequency

Filing frequency: Quarterly

Filing due: The last day of the following month

Payment frequency: Quarterly

Payment due: The last day of the following month

Forms and Publications

File TC-171 on TAP

TC-171, not available online, must be filed electronically using Taxpayer Access Point

TC-171PC, Waste Facility Payment Coupon

Statues and Rules

- Utah Code Ann. §59-24

Revenue

See our Revenue Summary Reports.

Filing and Paying Taxes

In order to view, file, or amend your returns, you are required to log in or create a Taxpayer Access Point (TAP) account, since all returns must be processed through TAP

Furthermore, your TAP account allows you to make payments while you are logged in.

Taxpayer Access Point (TAP)

Basic Filing Instructions

TAP FAQ's