(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.
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