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House records legislative intent for HB7 on retroactive tax refund interest

Utah House of Representatives · October 11, 1993
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Summary

The House adopted a journal entry recording intent language for House Bill 7 stating that new interest provisions (subdivisions of 59-1-402) apply to retroactive tax cases, citing Brumley v. Utah State Tax Commission and allowing up to 180 days for legislative response.

The Utah House adopted a motion to include formal legislative intent language in the journal for House Bill 7, clarifying how the bill’s new interest provisions should apply to retroactive tax refund claims. Representative Valentine moved that the intent statement be spread upon the pages of the journal and members adopted the motion by voice.

The adopted language states that the…

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