2006 Utah Code - 59-10-532 — Effect of commission action on claim for refund.

     59-10-532.   Effect of commission action on claim for refund.
     The commission's action on a claim for refund is final 90 days after the date of mailing of the commission's notice of agency action for taxpayers within the state, or 150 days after the mailing of the commission's notice of agency action for taxpayers outside the states of the union and the District of Columbia, unless the taxpayer files a petition for redetermination of the action with the commission before the expiration of those periods.

Amended by Chapter 161, 1987 General Session