Utah § 59-1-1409 - Definition -- Recomputation of amounts due -- Refunds allowed.
Full text of Utah Utah Code § 59-1-1409 — Definition -- Recomputation of amounts due -- Refunds allowed., with citation guidance and answers to common questions.
§ 59-1-1409. Definition -- Recomputation of amounts due -- Refunds allowed.
Effective 5/14/2019 59-1-1409.
Definition -- Recomputation of amounts due -- Refunds allowed.
(1)
As used in this section, "overpayment" means the amount by which a tax, fee, or charge a person pays exceeds the amount of tax, fee, or charge the person owes.
(2)
If the commission determines that the correct amount of a tax, fee, or charge a person is required to remit is greater or less than the amount shown to be due on a return, the commission shall:
(a)
recompute the tax, fee, or charge; and
(b)
mail notice to the person:
(i)
that the commission recomputed the tax, fee, or charge; and
The commission may not credit or refund interest on an overpayment to a person if the commission determines that the overpayment was made for the purpose of investment.
(5)
If the commission erroneously determines an amount of tax, fee, or charge to be due from a person, the commission shall:
(a)
authorize the amount to be cancelled upon the commission's records; and
(b)
mail notice to the person:
(i)
that the commission cancelled the amount upon the commission's records; and
Section 59-1-1409 ("Definition -- Recomputation of amounts due -- Refunds allowed.") 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 § 59-1-1409?
A common citation format is "Utah Code § 59-1-1409" (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 § 59-1-1409 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.
