Procedure for taxes erroneously recovered from customers.

Utah Code § 10-1-408, under Part 10-1-4: Municipal Telecommunications License Tax Act.

Utah Code § 10-1-408

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.