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Procedure for taxes erroneously recovered from customers.

Utah Code § 10-1-408
in effect
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10-1-408. Procedure for taxes erroneously recovered from customers. A customer may not bring a cause of action against a telecommunications provider on the basis that the telecommunications provider erroneously recovered from the customer municipal telecommunications license taxes authorized by this part unless the customer meets the same requirements that a purchaser is required to meet to bring a cause of action against a seller for a refund or credit as provided in Subsection 59-12-110.1(3). Amended by Chapter 255, 2004 General Session
Source: Utah Office of Legislative Research and General Counsel (le.utah.gov)URL: https://le.utah.gov/xcode/Title10/Chapter1/10-1-S408.html?v=C10-1-S408_1800010118000101Fetched: 10/26/2026

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