59-12-110 - Refunds procedures.
59-12-110. Refunds procedures.
(1) A seller that files a claim for a refund under Section 59-12-107 for bad debt shall filethe claim with the commission within three years from the date on which the seller could firstclaim the refund for the bad debt.
(2) A seller that files a claim for a refund for a repossessed item shall file the claim withthe commission within three years from the date the item is repossessed.
(3) A taxpayer may obtain a refund under Section 59-1-1410 of a tax paid under thischapter on a transaction that is taxable under Subsection 59-12-103(1) if:
(a) the sale or use is exempt from sales and use taxes under Section 59-12-104 on thedate of purchase; and
(b) the taxpayer files a claim for a refund with the commission as provided in Section59-1-1410.
Amended by Chapter 203, 2009 General Session
Amended by Chapter 212, 2009 General Session