There Is a Newer Version of the Utah Code
2011 Utah Code
Title 59 Revenue and Taxation
Chapter 1 General Taxation Policies
Section 305 Convenience fee to cover the costs of electronic payments.
59-1-305. Convenience fee to cover the costs of electronic payments.(1) As used in this section:
(a) "Electronic payment" has the same meaning as defined in Section 41-1a-1221.
(b) "Electronic payment fee" has the same meaning as defined in Section 41-1a-1221.
(2) The commission may collect a convenience electronic payment fee established in accordance with the procedures and requirements of Section 63J-1-504 to cover the costs of electronic payments of taxes and fees administered by the commission.
(3) Notwithstanding any other provisions of this title, the commission shall use a fee imposed under this section as a dedicated credit to cover the costs of electronic payments.
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