Utah Code 59-10-529.1. Time period for commission to issue a refund
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(1) Except as provided in Subsection (2), the commission may not issue a refund before March 1.
Terms Used In Utah Code 59-10-529.1
- Employer: means the same as that term is defined in Section 59-10-401. See Utah Code 59-10-103
- Individual: means a natural person and includes aliens and minors. See Utah Code 59-10-103
(2) The commission may issue a refund before March 1 if, before March 1, the commission determines that:
(2)(a) an employer has filed the one or more forms in accordance with Subsection 59-10-406(8) the employer is required to file with respect to an individual; and
(2)(b) the individual has filed a return in accordance with this chapter.