(1)  All money collected by the commission under this chapter shall be deposited as provided under Section 51-4-1.

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Terms Used In Utah Code 59-11-109

  • Personal representative: means the executor, administrator, or trustee of a decedent's estate, or, if there is no executor, administrator, or trustee appointed, qualified, and acting within this state, then any person in actual or constructive possession of any property of the decedent. See Utah Code 59-11-102
(2)  If the commission determines that a personal representative has overpaid the tax due under this chapter, the commission is authorized to refund the amount of the overpayment together with interest at the rate and in the manner prescribed under Section 59-1-402. Each claim for refund may not be initiated after three years from the date the amount of the tax was deposited as provided under Subsection (1).

Amended by Chapter 1, 1993 Special Session 2
Amended by Chapter 1, 1993 Special Session 2

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