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2006 Utah Code - 59-10-535 — Finality of action by commission on claim for refund.
59-10-535. Finality of action by commission on claim for refund.(1) The action of the commission on the claim for refund is final for the purpose of appeal five days after the date the notice was mailed.
(2) If the taxpayer fails to file an appeal within 30 days after that date, the decision of the commission is final.
Amended by Chapter 161, 1987 General Session
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