59-12-110.1. Refund or credit for taxes overpaid by a purchaser -- Seller reasonable business practice.

371 words·~2 min read·/ut/title-59/chapter-12/59-12-110-1

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

(1)Subject to the other provisions of this section, a purchaser may request from a seller a refund or credit of any amount that:

(a)the purchaser overpaid in taxes under this chapter; and

(b)was collected by the seller.

(a)Except as provided in Subsection (2)(b) , the procedure described in Subsection

(1)is in addition to the process for a taxpayer to file a claim for a refund or credit with the commission under Section 59-1-1410 .

(b)Notwithstanding Subsection (2)(a) :

(i)the commission is not required to make a refund or credit of an amount for which as of the date the refund or credit is to be given the purchaser has requested or received a refund or credit from the seller; and

(ii)a seller is not required to refund or credit an amount for which as of the date the refund is to be given the purchaser has requested or received a refund or credit from the commission.

(3)A purchaser may not bring a cause of action against a seller for a refund or credit described in Subsection

(1):

(a)unless the purchaser provided the seller written notice that:

(i)the purchaser requests the refund or credit described in Subsection

(1); and

(ii)contains the information necessary for the seller to determine the validity of the request; and

(b)sooner than 60 days after the day on which the seller receives the written notice described in Subsection (3)(a) .

(4)A seller that collects a tax under this chapter that exceeds the amount the seller is required to collect under this chapter is presumed to have a reasonable business practice if the seller:

(a)collects the tax under this chapter that exceeds the amount the seller is required to collect under this chapter through the use of:

(i)a certified service provider; or

(ii)a system certified by the state, including a proprietary system certified by the state; and

(b)remits to the commission all taxes the seller is required to remit to the commission under this chapter.

Amended by Chapter 212 , 2009 General Session