59-1-303. Authorization for commission to apply overpayment of any tax or fee against taxpayer's liability for any tax or fee.
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59-1-303. Authorization for commission to apply overpayment of any tax or fee against taxpayer's liability for any tax or fee.
(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.
Enacted by Chapter 183 , 1999 General Session