2006 Utah Code - 59-12-110.1 — Refund or credit for taxes overpaid by a purchaser.

     59-12-110.1.   Refund or credit for taxes overpaid by a purchaser.
     (1) Subject to the other provisions of this section, a purchaser may request from a seller a refund or credit of any amount that:
     (a) the purchaser overpaid in taxes under this chapter; and
     (b) was collected by the seller.
     (2) (a) Except as provided in Subsection (2)(b), the procedure described in Subsection (1) is in addition to the process for a taxpayer to file a claim for a refund or credit with the commission under Section 59-12-110.
     (b) Notwithstanding Subsection (2)(a):
     (i) the commission is not required to make a refund or credit of an amount for which as of the date the refund or credit is to be given the purchaser has requested or received a refund or credit from the seller; and
     (ii) a seller is not required to refund or credit an amount for which as of the date the refund is to be given the purchaser has requested or received a refund or credit from the commission.
     (3) A purchaser may not bring a cause of action against a seller for a refund or credit described in Subsection (1):
     (a) unless the purchaser provided the seller written notice that:
     (i) the purchaser requests the refund or credit described in Subsection (1); and
     (ii) contains the information necessary for the seller to determine the validity of the request; and
     (b) sooner than 60 days after the day on which the seller receives the written notice described in Subsection (3)(a).

Amended by Chapter 253, 2006 General Session