Utah Code Title 59. Revenue and Taxation § 59-1-303. Authorization for commission to apply overpayment of any tax or fee against taxpayer's liability for any tax or fee

(1) For purposes of this section:

(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.