Recycling fee collection procedures.

  1. Law
  2. Utah Code
  3. Environmental Quality Code
  4. Hazardous Substances
  5. Used Oil Management Act
  6. Recycling fee collection procedures.

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Affected by 63I-1-219 on 7/1/2029

Effective 5/12/2020
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:
    • (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
      • (ii) the lubricating oil vendor is not required to file a sales and use tax return under Title 59, Chapter 12, Sales and Use Tax Act; 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.




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