10-1-408 - Procedure for taxes erroneously recovered from customers.
10-1-408. Procedure for taxes erroneously recovered from customers.
A customer may not bring a cause of action against a telecommunications provider on thebasis that the telecommunications provider erroneously recovered from the customer municipaltelecommunications license taxes authorized by this part unless the customer meets the samerequirements that a purchaser is required to meet to bring a cause of action against a seller for arefund or credit as provided in Subsection 59-12-110.1(3).
Amended by Chapter 255, 2004 General Session