Utah Code 59-10-531. Claims for refund or credit
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Terms Used In Utah Code 59-10-531
- Taxpayer: means any of the following that has income subject in whole or part to the tax imposed by this chapter:
(i) an individual; (ii) an estate, a trust, or a beneficiary of an estate or a trust that is not a pass-through entity or a pass-through entity taxpayer; (iii) a pass-through entity; or (iv) a pass-through entity taxpayer. See Utah Code 59-10-103 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.Amended by Chapter 212, 2009 General Session