Utah Statutes
§ 59-10-529.1 — Time period for commission to issue a refund.
Utah § 59-10-529.1
JurisdictionUtah
Title 59Revenue and Taxation
Ch. 59-10Individual Income Tax Act
Part 59-10-5Procedure and Administration
This text of Utah § 59-10-529.1 (Time period for commission to issue a refund.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Utah Code Ann. § 59-10-529.1 (2026).
Text
(1)Except as provided in Subsection (2), the commission may not issue a refund before March 1.
(2)The commission may issue a refund before March 1 if, before March 1, the commission determines that:
(2)(a) an employer has filed the one or more forms in accordance with Subsection 59-10-406(8) the employer is required to file with respect to an individual; and
(2)(b) the individual has filed a return in accordance with this chapter.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
Enacted by Chapter 369, 2015 General Session
Nearby Sections
15
§ 59-1-1001
Statement of taxpayer rights.§ 59-1-1002
Audit interviews.§ 59-1-1003
Penalty waiver.§ 59-1-1004
Installment payments.§ 59-1-1005
Suits against commission and its employees.§ 59-1-101
Definitions.§ 59-1-103
Income Tax Surplus Restricted Account.§ 59-1-1101
Private collection of tax -- Fee.§ 59-1-1302
Definitions.Cite This Page — Counsel Stack
Bluebook (online)
Utah § 59-10-529.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-10-529.1.