{"data":{"id":"us-ut/utah-code-19-6-715","jurisdiction":"us-ut","citation":"Utah Code § 19-6-715","heading":"Recycling fee collection procedures.","body":"(1) A lubricating oil vendor shall pay the fee collected under Section 19-6-714 to the commission:\n(a) monthly on or before the last day of the month immediately following the last day of the previous month if:\n(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\n(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\n(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.\n(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.\n(3) The payment of the fee to the commission shall be accompanied by a form provided by the commission.","path":["Title 19 Environmental Quality Code","Chapter 19-6 Hazardous Substances","Part 19-6-7 Used Oil Management Act"],"source_url":"https://le.utah.gov/xcode/Title19/Chapter6/19-6-S715.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"f875914de03f174dc12f27da0b860cfff7e02e86de0ec5761e18aa3222bfc609","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-19-6-714","next":"us-ut/utah-code-19-6-716"},"notice":"GroundRules: Original legal text. Not legal advice."}