Utah § 10-1-408 - Procedure for taxes erroneously recovered from customers.
Full text of Utah Utah Code § 10-1-408 — Procedure for taxes erroneously recovered from customers., with citation guidance and answers to common questions.
§ 10-1-408. Procedure for taxes erroneously recovered from customers.
A customer may not bring a cause of action against a telecommunications provider on the basis that the telecommunications provider erroneously recovered from the customer municipal telecommunications license taxes authorized by this part unless the customer meets the same requirements that a purchaser is required to meet to bring a cause of action against a seller for a refund or credit as provided in Subsection 59-12-110.1(3).
Amended by Chapter 255, 2004 General Session
Source: official Utah text · Last verified 2026-08-27
Frequently Asked Questions About Utah § 10-1-408
What does Utah Code § 10-1-408 cover?
Section 10-1-408 ("Procedure for taxes erroneously recovered from customers.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Utah § 10-1-408?
A common citation format is "Utah Code § 10-1-408" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Utah law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.
How does Utah § 10-1-408 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Utah.