Utah Statutes
§ 59-12-110 — Refunds procedures.
(1)A seller that files a claim for a refund under Section 59-12-107 for bad debt shall file the claim with the commission within three years from the date on which the seller could first claim the refund for the bad debt.
(2)A seller that files a claim for a refund for a repossessed item shall file the claim with the commission within three years from the date the item is repossessed.
(3)Except as provided in Subsection (1) or (2), procedures and requirements for a taxpayer to obtain a refund from the commission are as provided in Section 59-1-1410.
Free access — add to your briefcase to read the full text and ask questions with AI
Utah § 59-12-110 (Refunds procedures.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Vermax of Florida, Inc. v. Utah State Tax Commission
906 P.2d 314 (Court of Appeals of Utah, 1995)
Bluth v. Utah State Tax Commission
2002 UT 91 (Utah Supreme Court, 2002)
Greater Park City Co. v. Tax Commission
954 P.2d 873 (Court of Appeals of Utah, 1998)
Legislative History
Amended by Chapter 424, 2012 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.