Utah § 59-10-538 Interest on overpayments.

Utah Statutes

§ 59-10-538 — Interest on overpayments.

Utah § 59-10-538

Title 59Revenue and Taxation

Ch. 59-10Individual Income Tax Act

Part 59-10-5Procedure and Administration

This text of Utah § 59-10-538 (Interest on overpayments.) 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. § 59-10-538 (2026).

Text

(1)Interest shall be allowed and paid upon any overpayment in respect of any tax imposed by this chapter, at the rate and in the manner prescribed in Section 59-1-402.

(2)For purposes of this section, if any overpayment of tax imposed by this chapter results from a carryback of a net operating loss, such overpayment shall be deemed not to have been made prior to the close of the taxable year of the net operating loss which results in such carryback.

Free access — add to your briefcase to read the full text and ask questions with AI

(1) Interest shall be allowed and paid upon any overpayment in respect of any tax imposed by this chapter, at the rate and in the manner prescribed in Section 59-1-402.
(2) For purposes of this section, if any overpayment of tax imposed by this chapter results from a carryback of a net operating loss, such overpayment shall be deemed not to have been made prior to the close of the taxable year of the net operating loss which results in such carryback.