A person that pays a tax under Title 59, Chapter 12, Sales and Use Tax Act, on a purchase or lease that would otherwise be exempt under Section 19-12-201, except that the director has not issued a certification under Section 19-12-303, may obtain a refund of the tax if:
(a)
the director subsequently issues a certification under Section 19-12-303; and
(b)
the person files a claim for the refund with the State Tax Commission on or before the earlier of:
(i)
three years after the date the director issues the certification under Section 19-12-303; or
If a person files a claim for a refund of taxes under Subsection (1) within 180 days after the date the director issues a certification under Section 19-12-303, interest shall be added to the amount of the refund the State Tax Commission grants:
(i)
at the interest rate and, except as provided in Subsection (3)(a)(ii), in the manner provided in Section 59-1-402; and
If a person files a claim for a refund of taxes under Subsection (1) more than 180 days after the date the director issues a certification under Section 19-12-303, interest shall be added to the amount of the refund the State Tax Commission grants:
(i)
at the interest rate and, except as provided in Subsection (3)(b)(ii), in the manner provided in Section 59-1-402; and
(ii)
beginning 30 days after the date the person files the claim for a refund.
(4)
If a person files a claim for a refund of taxes under Subsection (2), interest shall be added to the amount of the refund the State Tax Commission grants:
(a)
at the interest rate and, except as provided in Subsection (4)(b), in the manner provided in Section 59-1-402; and
(b)
beginning 30 days after the date the person files the claim for the refund.
Section 19-12-203 ("Refunds -- Interest.") 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 § 19-12-203?
A common citation format is "Utah Code § 19-12-203" (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 § 19-12-203 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.
