There is a newer version of the Utah Code
2010 Utah Code
Title 59 - Revenue and Taxation
Chapter 10 - Individual Income Tax Act
59-10-531 - Claims for refund or credit.
59-10-531. Claims for refund or credit.A taxpayer that claims to be allowed a refund or credit under Section 59-10-529 may file a claim for the refund or credit with the commission within the time provided in Section 59-10-529.
Amended by Chapter 212, 2009 General Session
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