Utah Statutes
§ 59-12-110 — Refunds procedures.
Utah § 59-12-110
JurisdictionUtah
Title 59Revenue and Taxation
Ch. 59-12Sales and Use Tax Act
Part 59-12-1Tax Collection
This text of Utah § 59-12-110 (Refunds procedures.) 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. § 59-12-110 (2026).
Text
(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.
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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.Cite This Page — Counsel Stack
Bluebook (online)
Utah § 59-12-110, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-12-110.