Utah Code Title 59. Revenue and Taxation § 59-1-402. Definitions--Interest

(A) prior to the final judicial decision; or

(B) during the 180-day period after the final judicial decision.

(A) a tax, fee, or charge the commission administers under:

(B) another amount that by statute is subject to interest imposed under this section.

(A) Title 41, Chapter 1a, Motor Vehicle Act, except for Section 41-1a-301;

(B) Title 41, Chapter 3, Motor Vehicle Business Regulation Act;

(C) Chapter 2, Property Tax Act, except for Section 59-2-1309;

(D) Chapter 3, Tax Equivalent Property Act;

(E) Chapter 4, Privilege Tax; or

(F) Chapter 13, Part 5, Interstate Agreements.

(A) with respect to a tax, fee, or charge, except for a tax under Chapter 7, Corporate Franchise and Income Taxes, or Chapter 10, Individual Income Tax Act; or

(B) if the return is not filed electronically.

(A) with respect to a tax under Chapter 7, Corporate Franchise and Income Taxes, or Chapter 10, Individual Income Tax Act; and

(B) if the return is filed electronically; or

(A) with respect to a tax, fee, or charge, except for a tax under Chapter 7, Corporate Franchise and Income Taxes, or Chapter 10, Individual Income Tax Act; or

(B) if the return is not filed electronically.

(A) that begins on the later of:

(B) that ends on the date the commission receives the amended return.

(A) that begins 46 days after the commission receives the amended return; and

(B) that ends on the date that the commission completes processing the refund of the overpayment.

(A) that begins 91 days after the commission receives the amended return; and

(B) that ends on the date that the commission completes processing the refund of the overpayment.

(A) the amount of interest accruing on the overpayment on or after January 1, 2025, exceeds $200 in any calendar year during the time period described in Subsection (5)(c)(i); and

(B) the amount of the overpayment exceeds 30% of the taxpayer's total tax liability as originally reported for the tax, fee, or charge to which the overpayment applies during the time period described in Subsection (5)(c)(i).

(A) an overpayment provided to a federally-recognized tribe; or

(B) an overpayment resulting from commission error.

(A) the interest rate imposed on the overpayment shall be a rate of no less than 0% and no more than 3%; and

(B) the amount of interest accruing in a calendar year for an overpayment may not be less than $200, unless the amount of interest that would have accrued during the calendar year is less than $200 when calculated using the interest rate described in Subsection (3).