{"data":{"id":"us-ut/utah-code-59-10-531","jurisdiction":"us-ut","citation":"Utah Code § 59-10-531","heading":"Claims for refund or credit.","body":"A taxpayer that claims to be allowed a refund or credit under Section 59-10-529 may file a claim for the refund or credit with the commission within the time provided in Section 59-10-529.","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-S531.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"b15b12c1dd9b0a44ed4c074b4f2a6edef8dd36d90c2be29efb7f38d9a8678436","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-10-529.1","next":"us-ut/utah-code-59-10-536"},"notice":"GroundRules: Original legal text. Not legal advice."}