59-10-529.1. Time period for commission to issue a refund.
(1) Except as provided in Subsection, the commission may not issue a refund before March 1. (2)
(2) The commission may issue a refund before March 1 if, before March 1, the commission determines that: an employer has filed the one or more forms in accordance with Subsectionthe employer is required to file with respect to an individual; and 59-10-406(8) the individual has filed a return in accordance with this chapter.