Payment of tax -- Revenue distribution -- Expenditure of tax revenue -- Administration

(1) (a) The tax imposed by this chapter shall be paid: (i) by the producer of oil or gas subject to the tax to the commission; and (ii) on a quarterly basis on or before the last day of the month following each calendar quarterly period electronically in a manner prescribed by the commission. (b) For purposes of this Subsection (1), the commission may require necessary information from producers regarding oil or gas production. (2) The commission shall distribute the revenue collected from the tax under this chapter: (a) to the county within which the revenue is collected from oil or gas production; and (b) within 60 days from the date on which the tax is paid. (3) (a) (i) If a county has created a qualifying special service district, the county treasurer shall transfer the revenue distributed to the county under Subsection (2) to the qualifying special service district. (ii) A qualifying special service district described in Subsection (3)(a)(i) shall expend the revenue as provided in Subsection (4). (b) (i) If a county has not created a qualifying special service district, the county treasurer shall deposit the revenue distributed to the county under Subsection (2) into a special revenue fund that is created to hold the revenue and is separate from the county's general fund. (ii) A county described in Subsection (3)(b)(i) shall expend the revenue as provided in Subsection (4). (4) The revenue collected from the tax under this chapter may only be expended for transportation projects that mitigate the direct impacts of oil or gas production on qualifying roads located within the recipient county. (5) The commission shall: (a) administer, collect, and enforce the tax under this chapter in accordance with Chapter 1, General Taxation Policies; and (b) retain and deposit an administrative charge in accordance with Section 59-1-306 from the revenue the commission collects from the tax under this chapter.