79-2973. Payment of taxes and fees by credit card authorized. (a) The director of taxation, any county treasurer and any authorized employee or agent of the director or treasurer may accept credit cards in payment of any of the taxes or fees administered by the director or collected by the county treasurer. The type of credit cards accepted shall be at the discretion of the director or the county treasurer.

(b) The director and the county treasurer may set a fee to be added to each credit card transaction equal to the charge paid by the state, county treasurer or the taxpayer for the use of the credit card by the taxpayer. Except for the fees imposed under this section, no other fees may be imposed by the director or county treasurer.

(c) In no event shall the director or county treasurer discount or otherwise reduce the tax liability of a taxpayer who has elected to use a credit card for payment of the tax liability.

History: L. 1994, ch. 129, § 1; July 1.