Utah § 59-12-110 - Refunds procedures.
Full text of Utah Utah Code § 59-12-110 — Refunds procedures., with citation guidance and answers to common questions.
§ 59-12-110. Refunds procedures.
| (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. |
| (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
Frequently Asked Questions About Utah § 59-12-110
What does Utah Code § 59-12-110 cover?
Section 59-12-110 ("Refunds procedures.") 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 § 59-12-110?
A common citation format is "Utah Code § 59-12-110" (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 § 59-12-110 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.