1. (1) Except as provided in Subsection (2), the commission may not issue a refund before March 1.

2. (2) The commission may issue a refund before March 1 if, before March 1, the commission determines that:

   1. (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
   2. (b) the individual has filed a return in accordance with this chapter.

Enacted by Chapter 369, 2015 General Session