Utah Code — Title 59 (Revenue and Taxation)

Utah Code § 59-7-533 — Interest on overpayments

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.

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

Source: official text