SOUTH CAROLINA DEPARTMENT OF REVENUE
ENVIRONMENTAL TAXES-LOW LEVEL RADIOACTIVE WASTE
1) When is the tax due?
Payment is due within 30 days of the close of the state’s fiscal year (due July 30th)
2) How is the tax computed?
The tax is based on total revenues to include interest on cash flows less allowable costs, operating margin and any previous payments.
3) What form is used to report the tax?
Form L-2092 (revised 4/2001)
4) Are there any other reports associated with this tax?
Yes, there are quarterly reports which are furnished to the DOR, Budget and Control Board and to the Public Service Commission. These reports contain information regarding amounts of waste received and the revenue.
5) How many taxpayers must report this tax?
Currently, there is only (1) taxpayer, Chem Nuclear from Barnwell, SC