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) A taxpayer may obtain a refund under Section 59-1-1410 of a tax paid under this
chapter on a transaction that is taxable under Subsection 59-12-103(1) if:
(a) the sale or use is exempt from sales and use taxes under Section 59-12-104 on the
date of purchase; and
(b) the taxpayer files a claim for a refund with the commission as provided in Section
59-1-1410.
Amended by Chapter 203, 2009 General Session
Amended by Chapter 212, 2009 General Session
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Last revised: Thursday, May 28, 2009