Section 59-10-529.1 - Time period for commission to issue a refund(1) Except as provided in Subsection (2), the commission may not issue a refund before March 1.(2) The commission may issue a refund before March 1 if, before March 1, the commission determines that: (a) an employer has filed the one or more forms in accordance with Subsection 59-10-406(8) the employer is required to file with respect to an individual; and(b) the individual has filed a return in accordance with this chapter.Amended by Chapter 1, 2019SP2 General Session ,§ 24, eff. 4/1/2020, which was repealed by Chapter 1, 2020 General Session ,§ 1, eff. 1/29/2020 .Added by Chapter 369, 2015 General Session ,§ 3, eff. 1/1/2016.