Utah Code 59-10-529.1. Time period for commission to issue a refund

59-10-529.1. Time period for commission to issue a refund.

(1)	Except as provided in Subsection (2), the commission may not issue a refund before March 1.

Employer: means the same as that term is defined in Section 59-10-401. See Utah Code 59-10-103
Individual: means a natural person and includes aliens and minors. See Utah Code 59-10-103

(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.

Enacted by Chapter 369, 2015 General Session