59-25-106 - Records. - Utah Statutes

59-25-106. Records.
(1) An owner or operator of a hazardous waste facility or nonhazardous solid wastefacility shall maintain records, statements, books, or accounts necessary to determine the amountof tax for which the owner or operator is liable under this chapter.
(2) The commission may require an owner or operator of a hazardous waste facility ornonhazardous solid waste facility, by notice served upon the person, or by rule, to make or keepthe records, statements, books, or accounts the commission considers sufficient to show theamount of tax for which the owner or operator is liable under this chapter.
(3) After notice by the commission, the owner or operator of a hazardous waste facilityor nonhazardous solid waste facility shall open the records, statements, books, or accountsspecified in Subsection (2) for examination by the commission or its duly authorized agent.

Enacted by Chapter 295, 2003 General Session