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the Utah Code
2012 Utah Code
Title 59 - Revenue and Taxation
Article 12 - Sales and Use Tax Act
Section 110 - Refunds procedures.
Universal Citation:
UT Code ยง 59-12-110 (2012)
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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) Except as provided in Subsection (1) or (2), procedures and requirements for a taxpayer to obtain a refund from the commission are as provided in Section 59-1-1410.
Amended by Chapter 424, 2012 General Session
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