19-6-715. Recycling fee collection procedures.
(1) A lubricating oil vendor shall pay the fee collected under Sectionto the commission: 19-6-714 monthly on or before the last day of the month immediately following the last day of the previous month if: the lubricating oil vendor is required to file a sales and use tax return with the commission monthly under Section; or 59-12-108 the lubricating oil vendor is not required to file a sales and use tax return under; or Title 59, Chapter 12, Sales and Use Tax Act 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 no more than 2% of the recycling fee the lubricating oil vendor collects under Sectionfor the costs of collecting the fee. 19-6-714
(3) The payment of the fee to the commission shall be accompanied by a form provided by the commission.