There is a newer version of the Utah Code
2006 Utah Code - 78-12-32 — Action on mutual account -- When deemed accrued.
78-12-32. Action on mutual account -- When deemed accrued.In an action brought to recover a balance due upon a mutual, open and current account, where there have been reciprocal demands between the parties, the cause of action shall be deemed to have accrued from the time of the last item proved in the account on either side.
No Change Since 1953
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