GroundRules
Utah Code § 59-10-529.1: Time period for commission to issue a refund.
Where this section sits in the code
- Title 59 Revenue and Taxation
- Chapter 59-10 Individual Income Tax Act
- Part 59-10-5 Procedure and Administration
(1) Except as provided in Subsection (2), the commission may not issue a refund before March 1.
(2) The commission may issue a refund before March 1 if, before March 1, the commission determines that:
(a) an employer has filed the one or more forms in accordance with Subsection 59-10-406(8) the employer is required to file with respect to an individual; and
(b) the individual has filed a return in accordance with this chapter.
Collected 2026-09-03T11:34:33Z. Source file · JSON