2006 Utah Code - 59-7-523 — Period of limitation for claiming refund.

     59-7-523.   Period of limitation for claiming refund.
     Any taxpayer claiming to be entitled to a refund or credit under Section 59-7-522 may file a claim with the commission within the time provided in said section. However, no such claim may be filed for refund or credit on account of any tax in respect of which a review by appeal to a court has been made. Notice and an opportunity to be heard shall be given to the taxpayer, and after hearing a decision shall be made as quickly as possible.

Renumbered and Amended by Chapter 169, 1993 General Session