Title 59 Chapter 1 Section 305
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Revenue and Taxation | |
General Taxation Policies | |
Section 305 | Convenience fee to cover the costs of electronic payments. |
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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. Amended by Chapter 183, 2009 General Session | |
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