{"data":{"id":"us-ut/utah-code-59-1-305","jurisdiction":"us-ut","citation":"Utah Code § 59-1-305","heading":"Convenience fee to cover the costs of electronic payments.","body":"(1) As used in this section:\n(a) \"Electronic payment\" has the same meaning as defined in Section 41-1a-1221.\n(b) \"Electronic payment fee\" has the same meaning as defined in Section 41-1a-1221.\n(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.\n(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.","path":["Title 59 Revenue and Taxation","Chapter 59-1 General Taxation Policies","Part 59-1-3 Miscellaneous Provisions"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter1/59-1-S305.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"d5353797092970db351f52dea09260c7d340dfb75d27895608ec3dd56caa3e41","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-1-304","next":"us-ut/utah-code-59-1-306"},"notice":"GroundRules: Original legal text. Not legal advice."}