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2011 Utah Code
Title 10 Utah Municipal Code
Chapter 1 General Provisions
Section 408 Procedure for taxes erroneously recovered from customers.

10-1-408. Procedure for taxes erroneously recovered from customers.
A customer may not bring a cause of action against a telecommunications provider on the basis that the telecommunications provider erroneously recovered from the customer municipal telecommunications license taxes authorized by this part unless the customer meets the same requirements that a purchaser is required to meet to bring a cause of action against a seller for a refund or credit as provided in Subsection 59-12-110.1(3).

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