Utah – Commission Reviewing Refund Claims Procedures

SALT Report 1896 – The Utah State Tax Commission has updated its general sales and use tax guide regarding refund claims. Generally, you can file a claim for a credit or an overpayment refund within three years from the return due date or two years of paying the tax, whichever is later. However, the updated guide notes that as of October 2012 the Commission is reviewing the following procedures for claiming a refund:

  • As an adjustment on a current sales tax return,
  • On an amended sales tax return for the period in question, and
  • By mailing a refund request letter to the commission

For Further Information:

Utah State Tax Commission – Publication 25