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2006 Utah Code - 59-13-318 — Errors in payments -- Refunds.
59-13-318. Errors in payments -- Refunds.
(1) (a) If the commission, through error, collects or receives any special fuel tax, penalty, or interest imposed by this part, the amount of tax, penalty, or interest, upon written application, shall be refunded to the person paying it. The application shall state the specific grounds on which it is founded and whether the sums were paid voluntarily or under protest.
(b) Except as provided in Subsection (1)(c), a refund may not be made unless a claim has been filed within three years of the date of the overpayment.
(c) Notwithstanding Subsection (1)(b), beginning on July 1, 1998, the commission shall extend the period for a taxpayer to file a claim under Subsection (1)(b) if:
(i) the three-year period under Subsection (1)(b) has not expired; and
(ii) the commission and the taxpayer sign a written agreement:
(A) authorizing the extension; and
(B) providing for the length of the extension.
(d) A refund may not be made to successors or assigns in business of the person making the payment but shall be made to an estate or heir of the person if written application is made within the time limit, accompanied by proper authority from a probate court.
(e) Refunds to which taxpayers are entitled under this chapter shall be paid from the Transportation Fund.
(2) Any user who has paid taxes on purchases in the state which exceed the amount due based on the special fuel reported to be used in the state shall receive a refund of taxes overpaid in a timely manner.
(3) Interest shall be applied to refunds given under this section as prescribed in Section 59-1-402.
(1) (a) If the commission, through error, collects or receives any special fuel tax, penalty, or interest imposed by this part, the amount of tax, penalty, or interest, upon written application, shall be refunded to the person paying it. The application shall state the specific grounds on which it is founded and whether the sums were paid voluntarily or under protest.
(b) Except as provided in Subsection (1)(c), a refund may not be made unless a claim has been filed within three years of the date of the overpayment.
(c) Notwithstanding Subsection (1)(b), beginning on July 1, 1998, the commission shall extend the period for a taxpayer to file a claim under Subsection (1)(b) if:
(i) the three-year period under Subsection (1)(b) has not expired; and
(ii) the commission and the taxpayer sign a written agreement:
(A) authorizing the extension; and
(B) providing for the length of the extension.
(d) A refund may not be made to successors or assigns in business of the person making the payment but shall be made to an estate or heir of the person if written application is made within the time limit, accompanied by proper authority from a probate court.
(e) Refunds to which taxpayers are entitled under this chapter shall be paid from the Transportation Fund.
(2) Any user who has paid taxes on purchases in the state which exceed the amount due based on the special fuel reported to be used in the state shall receive a refund of taxes overpaid in a timely manner.
(3) Interest shall be applied to refunds given under this section as prescribed in Section 59-1-402.
Amended by Chapter 299, 1998 General Session
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