{"data":{"id":"us-ut/utah-code-10-1-408","jurisdiction":"us-ut","citation":"Utah Code § 10-1-408","heading":"Procedure for taxes erroneously recovered from customers.","body":"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).","path":["Title 10 Utah Municipal Code","Chapter 10-1 General Provisions","Part 10-1-4 Municipal Telecommunications License Tax Act"],"source_url":"https://le.utah.gov/xcode/Title10/Chapter1/10-1-S408.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"3cb3e8abbd085a9a1f5d450973fcd722c3b17dff37e4229c90aa93834f2f85f5","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-10-1-407","next":"us-ut/utah-code-10-1-410"},"notice":"GroundRules: Original legal text. Not legal advice."}