§ 59-1-305. Convenience fee to cover the costs of electronic payments.

Latest version.

(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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