59-1-305. 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