19-12-203. Refunds -- Interest.
(1) A person that pays a tax under, on a purchase or lease that would otherwise be exempt under Section, except that the director has not issued a certification under Section, may obtain a refund of the tax if: Title 59, Chapter 12, Sales and Use Tax Act 19-12-201 19-12-303 the director subsequently issues a certification under Section; and 19-12-303 the person files a claim for the refund with the State Tax Commission on or before the earlier of: three years after the date the director issues the certification under Section; or 19-12-303 six years after the date the person pays the tax under. Title 59, Chapter 12, Sales and Use Tax Act
(2) A person that pays a tax under, on a purchase or lease that is exempt under Section, may obtain a refund of the tax if the person files a claim for the refund with the State Tax Commission within three years after the date the person pays the tax under. Title 59, Chapter 12, Sales and Use Tax Act 19-12-201 Title 59, Chapter 12, Sales and Use Tax Act
(3) If a person files a claim for a refund of taxes under Subsectionwithin 180 days after the date the director issues a certification under Section, interest shall be added to the amount of the refund the State Tax Commission grants: (1) 19-12-303 at the interest rate and, except as provided in Subsection, in the manner provided in Section; and (3)(a)(ii) 59-1-402 beginning on the date the person pays the tax under, for which the person is claiming the refund. Title 59, Chapter 12, Sales and Use Tax Act If a person files a claim for a refund of taxes under Subsectionmore than 180 days after the date the director issues a certification under Section, interest shall be added to the amount of the refund the State Tax Commission grants: (1) 19-12-303 at the interest rate and, except as provided in Subsection, in the manner provided in Section; and (3)(b)(ii) 59-1-402 beginning 30 days after the date the person files the claim for a refund.
(4) If a person files a claim for a refund of taxes under Subsection, interest shall be added to the amount of the refund the State Tax Commission grants: (2) at the interest rate and, except as provided in Subsection, in the manner provided in Section; and (4)(b) 59-1-402 beginning 30 days after the date the person files the claim for the refund.