Utah Code § 59-1-305 — Convenience fee to cover the costs of electronic payments

(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.