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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 546 - Application of former law.
Section 546 - Application of former law.
UT Code § 59-10-546 (2019) (N/A)
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Section 544 - General powers and duties of the commission -- Deposit, distribution, or credit of revenues -- Refund reverts to state under certain circumstances.
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