19-6-715. Recycling fee collection procedures.
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Effective 5/6/2026
19-6-715. Recycling fee collection procedures.
(1)A lubricating oil vendor shall pay the fee collected under Section 19-6-714 to the commission:
(a)monthly on or before the last day of the month immediately following the last day of the previous month if:
(i)the lubricating oil vendor is required to file a sales and use tax return with the commission monthly under Section 59-12-108 ; or
(ii)the lubricating oil vendor is not required to file a sales and use tax return under Title 59, Chapter 12, Sales and Use Tax Act ; or
(b)quarterly on or before the last day of the month immediately following the last day of the previous quarter if the lubricating oil vendor is required to file a sales and use tax return with the commission quarterly under Section 59-12-107 .
(2)A lubricating oil vendor may retain no more than 2% of the recycling fee the lubricating oil vendor collects under Section 19-6-714 for the costs of collecting the fee.
(3)The payment of the fee to the commission shall be accompanied by a form provided by the commission.
Amended by Chapter 385 , 2026 General Session