59-10-538 - Interest on overpayments. - Utah Statutes

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Statutes > Utah > Title-59 > Chapter-10 > 59-10-538

59-10-538. Interest on overpayments.
(1) Interest shall be allowed and paid upon any overpayment in respect of any taximposed by this chapter, at the rate and in the manner prescribed in Section 59-1-402.
(2) For purposes of this section, if any overpayment of tax imposed by this chapter resultsfrom a carryback of a net operating loss, such overpayment shall be deemed not to have beenmade prior to the close of the taxable year of the net operating loss which results in suchcarryback.

Amended by Chapter 1, 1993 Special Session 2

State Codes and Statutes

Statutes > Utah > Title-59 > Chapter-10 > 59-10-538

59-10-538. Interest on overpayments.
(1) Interest shall be allowed and paid upon any overpayment in respect of any taximposed by this chapter, at the rate and in the manner prescribed in Section 59-1-402.
(2) For purposes of this section, if any overpayment of tax imposed by this chapter resultsfrom a carryback of a net operating loss, such overpayment shall be deemed not to have beenmade prior to the close of the taxable year of the net operating loss which results in suchcarryback.

Amended by Chapter 1, 1993 Special Session 2

State Codes and Statutes

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State Codes and Statutes

Statutes > Utah > Title-59 > Chapter-10 > 59-10-538

59-10-538. Interest on overpayments.
(1) Interest shall be allowed and paid upon any overpayment in respect of any taximposed by this chapter, at the rate and in the manner prescribed in Section 59-1-402.
(2) For purposes of this section, if any overpayment of tax imposed by this chapter resultsfrom a carryback of a net operating loss, such overpayment shall be deemed not to have beenmade prior to the close of the taxable year of the net operating loss which results in suchcarryback.

Amended by Chapter 1, 1993 Special Session 2