19-6-716. Fee collection by commission -- Administrative charge.
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19-6-716. Fee collection by commission -- Administrative charge.
(1)The commission shall administer, collect, and enforce the fee authorized under Section 19-6-714 pursuant to the same procedures used in the administration, collection, and enforcement of the sales and use tax under Title 59, Chapter 12, Sales and Use Tax Act , and Title 59, Chapter 1, General Taxation Policies .
(2)The commission shall retain and deposit an administrative charge in accordance with Section 59-1-306 from the revenues the commission collects from a fee under Section 19-6-714 .
Amended by Chapter 309 , 2011 General Session