Utah Statutes
§ 59-1-305 — Convenience fee to cover the costs of electronic payments.
Utah·Title 59 Revenue and Taxation·Ch. 59-1 General Taxation Policies·Part 59-1-3 Miscellaneous Provisions
(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.
Free access — add to your briefcase to read the full text and ask questions with AI
Utah § 59-1-305 (Convenience fee to cover the costs of electronic payments.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Chapter 183, 2009 General Session
Nearby Sections
15
§ 59-1-1001
Statement of taxpayer rights.§ 59-1-1002
Audit interviews.§ 59-1-1003
Penalty waiver.§ 59-1-1004
Installment payments.§ 59-1-1005
Suits against commission and its employees.§ 59-1-101
Definitions.§ 59-1-103
Income Tax Surplus Restricted Account.§ 59-1-1101
Private collection of tax -- Fee.§ 59-1-1302
Definitions.