59-10-529.1. Time period for commission to issue a refund.
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/ut/title-59/chapter-10/59-10-529-1A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Effective 1/1/2016
59-10-529.1. Time period for commission to issue a refund.
(1)Except as provided in Subsection
(2), the commission may not issue a refund before March 1.
(2)The commission may issue a refund before March 1 if, before March 1, the commission determines that:
(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
(b)the individual has filed a return in accordance with this chapter.
Enacted by Chapter 369 , 2015 General Session