{"data":{"id":"us-ut/utah-code-59-10-529.1","jurisdiction":"us-ut","citation":"Utah Code § 59-10-529.1","heading":"Time period for commission to issue a refund.","body":"(1) Except as provided in Subsection (2), the commission may not issue a refund before March 1.\n(2) The commission may issue a refund before March 1 if, before March 1, the commission determines that:\n(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\n(b) the individual has filed a return in accordance with this chapter.","path":["Title 59 Revenue and Taxation","Chapter 59-10 Individual Income Tax Act","Part 59-10-5 Procedure and Administration"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter10/59-10-S529.1.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"1dd1317240bba59a59adfa1865654d3e52cbc5e1ad91cc1d907bbbb9d2bdae15","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-10-529","next":"us-ut/utah-code-59-10-531"},"notice":"GroundRules: Original legal text. Not legal advice."}