Utah Code Title 59. Revenue and Taxation § 59-1-305. Convenience fee to cover the costs of electronic payments

(1) As used in this section:

(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.