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2012 Utah Code
Title 59 - Revenue and Taxation
Article 7 - Corporate Franchise and Income Taxes
Section 533 - Interest on overpayments.

Universal Citation:
UT Code ยง 59-7-533 (2012)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

59-7-533. Interest on overpayments.

Interest shall be allowed and paid upon any overpayment in respect of any tax imposed by this chapter at the rate and in the manner prescribed in Section 59-1-402.


Amended by Chapter 1, 1993 Special Session 2

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