Section R15-5-3035. Determination of taxable basis: nuclear fuel

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A. The quantity of uranium oxide used in producing a nuclear fuel assembly shall be determined by calculating the total amount of uranium oxide that was required to produce the nuclear fuel assembly, without any allowance for waste or loss due to processing.

which such delivery occurs;

2. If no enrichment is undertaken, at the end of the first month in which natural uranium oxide in the form of ura- nium hexafluoride is delivered for fabrication; or

3. If uranium oxide is first purchased after final enrichment, at the end of the month in which the purchase occurs.

Historical Note

Adopted effective September 16, 1987 (Supp. 87-3).

                    
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