A purchaser may request a refund from the Utah State Tax Commission for sales and use tax paid on purchases exempt or excluded from sales and use tax. Cashing an erroneous refund check may result in interest due to the IRS.Please download the form, complete each field and print. Include the form with your refund so we can properly apply the refund and record the receipt. View options for satisfying overpayment. Submit a Voluntary Refund - A voluntary refund is when an overpayment has been self-identified. • Use Form 4720 to request a refund of an overpayment computed on Form 4720, Part III, line 4. In this article, we'll show you how to write a refund request letter template that not only grabs attention but also persuades companies to act in your favor. Section R154-2-107 - Overpayment and Underpayment Policies (1) Overpayment shall be handled in accordance with the Utah Department of Commerce's refund policy.