19-6-715. Recycling fee collection procedures.
(1) |
A lubricating oil vendor shall pay the fee collected under Section 19-6-714 to the commission:
Terms Used In Utah Code 19-6-715
(a) |
monthly on or before the last day of the month immediately following the last day of the previous month if:
(i) |
the lubricating oil vendor is required to file a sales and use tax return with the commission monthly under Section 59-12-108; or |
|
(b) |
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 a maximum of 2% of the recycling fee it collects under Section 19-6-714 for the costs of collecting the fee. |
(3) |
The payment of the fee to the commission shall be accompanied by a form provided by the commission. |
Amended by Chapter 354, 2020 General Session