2011 Utah Code
Title 59 Revenue and Taxation
Chapter 12 Sales and Use Tax Act
Section 110 Refunds procedures.

59-12-110. Refunds procedures.
(1) A seller that files a claim for a refund under Section 59-12-107 for bad debt shall file the claim with the commission within three years from the date on which the seller could first claim the refund for the bad debt.
(2) A seller that files a claim for a refund for a repossessed item shall file the claim with the commission within three years from the date the item is repossessed.
(3) A taxpayer may obtain a refund under Section 59-1-1410 of a tax paid under this chapter on a transaction that is taxable under Subsection 59-12-103(1) if:
(a) the sale or use is exempt from sales and use taxes under Section 59-12-104 on the date of purchase; and
(b) the taxpayer files a claim for a refund with the commission as provided in Section 59-1-1410.