Utah Code § 59-1-303
Authorization for commission to apply overpayment of any tax or fee against taxpayer's liability for any tax or fee
Utah · Utah Code Title 59 — Revenue and Taxation · Status: effective
Cite this
- Citation
- Utah Code § 59-1-303, Authorization for commission to apply overpayment of any tax or fee against taxpayer's liability for any tax or fee, Utah, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2344282
- Permanent ID
ys:prov:2344282@1- SHA-256
4d4fb8d0908220c0b03a585573b499414271cebc34fe0334c14a6e09307790e4
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
(1) For purposes of this section:
(a) "Overpayment" means an amount equal to the sum of:
(i) the amount by which a tax or fee a taxpayer paid exceeds the taxpayer's liability for the tax or fee; and
(ii) interest accruing to the amount described in Subsection (1)(a)(i).
(b) "Tax or fee" means any tax or fee administered by the commission.
(2) The commission may apply an overpayment of any tax or fee against a taxpayer's liability for any tax or fee.
(3) If the commission applies an overpayment of a tax or fee against a taxpayer's liability for a tax or fee, the commission shall notify the taxpayer in writing.