Utah Code Title 19. Environmental Quality Code § 19-6-715. Recycling fee collection procedures

Current as of January 01, 2025 | Updated by Findlaw Staff

(1) A lubricating oil vendor shall pay the fee collected under Section 19-6-714 to the commission:

(a) monthly on or before the last day of the month immediately following the last day of the previous month if:

(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

(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

(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.

(2) A lubricating oil vendor may retain a maximum of 2% of the recycling fee it collects under Section 19-6-714 for the costs of collecting the fee.

(3) The payment of the fee to the commission shall be accompanied by a form provided by the commission.

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Cite this article: FindLaw.com - Utah Code Title 19. Environmental Quality Code § 19-6-715. Recycling fee collection procedures - last updated January 01, 2025 | https://codes.findlaw.com/ut/title-19-environmental-quality-code/ut-code-sect-19-6-715/

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