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U.S. State Codes
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Utah
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Title 59 - Revenue and Taxa...
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Chapter 10 - Individual Inc...
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Part 5 - Procedure and Admi...
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Section 531 - Claims for refund or credit.
Section 531 - Claims for refund or credit.
UT Code § 59-10-531 (2019) (N/A)
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Section 529.1 - Time period for commission to issue a refund.
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Section 536 - Assessment and collection of tax -- Change on federal income tax return -- Taxpayer requirement to make certain filings with the commission.