Section R154-2-107 - Overpayment and Underpayment Policies(1) Overpayment shall be handled in accordance with the Utah Department of Commerce's refund policy.(2) When there is an underpayment, the UCC record shall be returned to the remitter as provided in Section R154-2-203.Utah Admin. Code R154-2-107
Amended by Utah State Bulletin Number 2022-19, effective 9/21/2022