19-12-203. Refunds -- Interest.

458 words·~2 min read·/ut/title-19/chapter-12/19-12-203

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Effective 1/1/2026

(1)A person that pays a tax under Title 59, Chapter 12, Sales and Use Tax Act , on a purchase or lease that would otherwise be exempt under Section 19-12-201 , except that the director has not issued a certification under Section 19-12-303 , may obtain a refund of the tax if:

(a)the director subsequently issues a certification under Section 19-12-303 ; and

(b)the person files a claim for the refund with the State Tax Commission on or before the earlier of:

(i)three years after the date the director issues the certification under Section 19-12-303 ; or

(ii)six years after the date the person pays the tax under Title 59, Chapter 12, Sales and Use Tax Act .

(2)A person that pays a tax under Title 59, Chapter 12, Sales and Use Tax Act , on a purchase or lease that is exempt under Section 19-12-201 , may obtain a refund of the tax if the person files a claim for the refund with the State Tax Commission within three years after the date the person pays the tax under Title 59, Chapter 12, Sales and Use Tax Act .

(a)If a person files a claim for a refund of taxes under Subsection

(1)within 180 days after the date the director issues a certification under Section 19-12-303 , interest shall be added to the amount of the refund the State Tax Commission grants:

(i)at the interest rate and, except as provided in Subsection (3)(a) (ii), in the manner provided in Section 59-1-402 ; and

(ii)beginning on the date the person pays the tax under Title 59, Chapter 12, Sales and Use Tax Act , for which the person is claiming the refund.

(b)If a person files a claim for a refund of taxes under Subsection

(1)more than 180 days after the date the director issues a certification under Section 19-12-303 , interest shall be added to the amount of the refund the State Tax Commission grants:

(i)at the interest rate and, except as provided in Subsection (3)(b)(ii) , in the manner provided in Section 59-1-402 ; and

(ii)beginning 30 days after the date the person files the claim for a refund.

(4)If a person files a claim for a refund of taxes under Subsection

(2), interest shall be added to the amount of the refund the State Tax Commission grants:

(a)at the interest rate and, except as provided in Subsection (4)(b) , in the manner provided in Section 59-1-402 ; and

(b)beginning 30 days after the date the person files the claim for the refund.

Amended by Chapter 182 , 2025 General Session