19-6-716 - Fee collection by commission. - Utah Statutes

19-6-716. Fee collection by commission.
(1) The commission shall administer, collect, and enforce the fee authorized underSection 19-6-714 pursuant to the same procedures used in the administration, collection, andenforcement of the sales and use tax under Title 59, Chapter 12, Sales and Use Tax Act, and Title59, Chapter 1, General Taxation Policies.
(2) The commission may retain a maximum of 2-1/2% of the fee collected under Section19-6-715 for the costs of rendering its services under this part.

Enacted by Chapter 283, 1993 General Session