Utah § 59-1-305 Convenience fee to cover the costs of electronic payments.

Utah Statutes

§ 59-1-305 — Convenience fee to cover the costs of electronic payments.

Utah § 59-1-305

Title 59Revenue and Taxation

Ch. 59-1General Taxation Policies

Part 59-1-3Miscellaneous Provisions

This text of Utah § 59-1-305 (Convenience fee to cover the costs of electronic payments.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Utah Code Ann. § 59-1-305 (2026).

Text

(1)As used in this section:

(1)(a) "Electronic payment" has the same meaning as defined in Section 41-1a-1221.

(1)(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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(1) As used in this section:

(1)(a) "Electronic payment" has the same meaning as defined in Section 41-1a-1221.
(1)(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.