US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 1
                      DEPARTMENT OF REVENUE AND TAXATION
    63-117.  PAYMENT OF TAXES BY CREDIT CARD AND OTHER COMMERCIALLY ACCEPTABLE
MEANS. (1) The state tax commission, in cooperation with the state treasurer,
may accept payment by credit card, debit card or other commercially acceptable
means from any person making any payment to the state tax commission of taxes
or other amounts due under any law administered by the commission. If the
payment is made by credit card, debit card, charge card, or similar method,
the liability is not finally discharged and the person has not paid the tax
until the department receives payment or credit from the institution
responsible for making the payment or credit. Upon receipt, the amount shall
be deemed paid on the date the charge was made.
    (2)  The commission may pay, through discount or otherwise, any fee to a
financial institution or credit card company for a payment made pursuant to
this section from the proceeds of the taxes or other amounts paid prior to any
other distribution of the proceeds required by law. The necessary portion of
the proceeds collected under this section is hereby appropriated for the
purpose of paying the fee.