59-1-305. Convenience fee to cover the costs of electronic payments.
(1) As used in this section: "Electronic payment" has the same meaning as defined in Section. 41-1a-1221 "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 Sectionto cover the costs of electronic payments of taxes and fees administered by the commission. 63J-1-504
(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.