20-6-108. PROCEDURE FOR TAXES ERRONEOUSLY RECOVERED FROM CUSTOMERS.
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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:
(1) unless the customer provides the telecommunications provider with written notice that:
a. the customer requests a refund of the amounts paid by the customer pursuant to Utah Code §10-1-403(2); and
b. contains the information necessary to determine the validity of the request described in Subsection (1)(a); and
(2) before 60 days from the day on which the telecommunications provider receives the written notice required by Subsection (1).