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Utah Code — Title 59 (Revenue and Taxation)

Utah Code § 59-10-538

Interest on overpayments

Official textle.utah.gov

# (1)

Interest shall be allowed and paid upon any overpayment in respect of any tax imposed by this chapter, at the rate and in the manner prescribed in Section 59-1-402.

# (2)

For purposes of this section, if any overpayment of tax imposed by this chapter results from a carryback of a net operating loss, such overpayment shall be deemed not to have been made prior to the close of the taxable year of the net operating loss which results in such carryback.

Last amended: Amended by Chapter 1, 1993 Special Session 2 Amended by Chapter 1, 1993 Special Session 2

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In this chapter (40 sections)
  1. 59-10-509 · Notice of qualification as fiduciary
  2. 59-10-510 · Return of electing small business corporation
  3. 59-10-511 · Statement of tax withheld
  4. 59-10-512 · Signing of returns and other documents
  5. 59-10-513 · Verifications of returns
  6. 59-10-514 · Return filing requirements -- Rulemaking authority
  7. 59-10-514.1 · Definitions -- Requirement to file returns by electronic…
  8. 59-10-515 · Place and time for filing other documents
  9. 59-10-516 · Filing extension -- Payment of tax -- Penalty -- Foreign…
  10. 59-10-517 · Timely mailing treated as timely filing and paying
  11. 59-10-518 · Time for performance of acts when last day falls on…
  12. 59-10-519 · Place for filing returns or other documents
  13. 59-10-520 · Time and place for paying tax shown on returns
  14. 59-10-522 · Extension of time for paying tax
  15. 59-10-527 · Assessment authority
  16. 59-10-529 · Overpayment of tax -- Credits -- Refunds
  17. 59-10-529.1 · Time period for commission to issue a refund
  18. 59-10-531 · Claims for refund or credit
  19. 59-10-536 · Assessment and collection of tax -- Change on federal…
  20. 59-10-537 · Interest on underpayment, nonpayment, or extension of time…
  21. 59-10-538 · Interest on overpayments
  22. 59-10-539 · Penalties and interest
  23. 59-10-541 · Violations -- Civil and criminal penalties
  24. 59-10-544 · General powers and duties of the commission -- Deposit,…
  25. 59-10-546 · Application of former law
  26. 59-10-552 · Carry forward of expired or repealed tax credit
  27. 59-10-1002 · Definitions
  28. 59-10-1002.1 · Removal of tax credit from tax return and prohibition on…
  29. 59-10-1002.2 · Apportionment of tax credits
  30. 59-10-1003 · Tax credit for tax paid by individual to another state
  31. 59-10-1004 · Tax credit for cash contributions to sheltered workshops
  32. 59-10-1005 · Tax credit for at-home parent
  33. 59-10-1006 · Historic preservation tax credit
  34. 59-10-1007 · Recycling market development zones tax credits
  35. 59-10-1010 · Utah low-income housing tax credit
  36. 59-10-1012 · Tax credits for research activities conducted in the state…
  37. 59-10-1014 · Nonrefundable clean energy systems tax credits --…
  38. 59-10-1015 · Definitions -- Tax credit for live organ donation expenses…
  39. 59-10-1017 · Utah Educational Savings Plan tax credit
  40. 59-10-1018 · Definitions -- Nonrefundable taxpayer tax credits
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