Utah Code 59-1-305. Convenience fee to cover the costs of electronic payments
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(1) As used in this section:
(1)(a) “Electronic payment” has the same meaning as defined in Section 41-1a-1221 .
(1)(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.