Utah Code 10-1-408. Procedure for taxes erroneously recovered from customers
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Terms Used In Utah Code 10-1-408
- customer: means the person who is obligated under a contract with a telecommunications provider to pay for telecommunications service received under the contract. See Utah Code 10-1-402
- Municipal: means of or relating to a municipality. See Utah Code 10-1-104
- telecommunications provider: means a person that:(9)(a)(i) owns, controls, operates, or manages a telecommunications service; or(9)(a)(ii) engages in an activity described in Subsection (9)(a)(i) for the shared use with or resale to any person of the telecommunications service. See Utah Code 10-1-402
A customer may not bring a cause of action against a telecommunications provider on the basis that the telecommunications provider erroneously recovered from the customer municipal telecommunications license taxes authorized by this part unless the customer meets the same requirements that a purchaser is required to meet to bring a cause of action against a seller for a refund or credit as provided in Subsection 59-12-110.1(3).