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2006 Utah Code - 59-10-531 — Claims for refund or credit.

     59-10-531.   Claims for refund or credit.
     (1) Any taxpayer claiming to be entitled to a refund or credit under the provisions of Section 59-10-529 may file a claim for the refund or credit with the commission within the time provided in that section.
     (2) No claim may be filed for refund or credit on any tax for which the taxpayer has sought judicial review.

Amended by Chapter 161, 1987 General Session

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