| (1) |
A seller that files a claim for a refund under Section 59-12-107 for bad debt shall file the claim with the commission within three years from the date on which the seller could first claim the refund for the bad debt. |
Terms Used In Utah Code 59-12-110
| (2) |
A seller that files a claim for a refund for a repossessed item shall file the claim with the commission within three years from the date the item is repossessed. |
| (3) |
Except as provided in Subsection (1) or (2), procedures and requirements for a taxpayer to obtain a refund from the commission are as provided in Section 59-1-1410. |
Amended by Chapter 424, 2012 General Session
