Utah Code § 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.