Section 303 - Authorization for commission to apply overpayment of any tax or fee against taxpayer's liability for any tax or fee.

UT Code § 59-1-303 (2019) (N/A)

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(1) For purposes of this section: (a) "Overpayment" means an amount equal to the sum of: (i) the amount by which a tax or fee a taxpayer paid exceeds the taxpayer's liability for the tax or fee; and (ii) interest accruing to the amount described in Subsection (1)(a)(i). (b) "Tax or fee" means any tax or fee administered by the commission.

(a) "Overpayment" means an amount equal to the sum of: (i) the amount by which a tax or fee a taxpayer paid exceeds the taxpayer's liability for the tax or fee; and (ii) interest accruing to the amount described in Subsection (1)(a)(i).

(i) the amount by which a tax or fee a taxpayer paid exceeds the taxpayer's liability for the tax or fee; and

(ii) interest accruing to the amount described in Subsection (1)(a)(i).

(b) "Tax or fee" means any tax or fee administered by the commission.

(2) The commission may apply an overpayment of any tax or fee against a taxpayer's liability for any tax or fee.

(3) If the commission applies an overpayment of a tax or fee against a taxpayer's liability for a tax or fee, the commission shall notify the taxpayer in writing.

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Section 302 - Penalty for nonpayment of certain taxes -- Jeopardy proceedings.

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Section 304 - Definition -- Limitations on maintaining a class action that relates to a tax or fee -- Requirements for a person to be included as a member of a class in a class action -- Rulemaking authority -- Limitations on recovery by members of a class -- Severability.