Utah Statutes
§ 59-1-1005 — Suits against commission and its employees.
Utah·Title 59 Revenue and Taxation·Ch. 59-1 General Taxation Policies·Part 59-1-10 Taxpayer Bill of Rights
(1)A taxpayer may bring a civil suit against the commission for recovery of actual damages and costs incurred by the taxpayer if:
(1)(a) the commission or one of its employees intentionally or recklessly takes possession of a taxpayer's property in disregard of its published procedures, laws, or rules; or
(1)(b) otherwise intentionally or recklessly disregards published procedures, laws, or rules.
(2)An award of actual damages and court costs in a suit under this section may not exceed $100,000.
(3)If the court finds that the civil action brought by the taxpayer is frivolous, the court may impose a penalty of up to $10,000 against the taxpayer.
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Legislative History
Amended by Chapter 9, 2001 General Session
Nearby Sections
15
§ 59-1-1001
Statement of taxpayer rights.§ 59-1-1002
Audit interviews.§ 59-1-1003
Penalty waiver.§ 59-1-1004
Installment payments.§ 59-1-1005
Suits against commission and its employees.§ 59-1-101
Definitions.§ 59-1-103
Income Tax Surplus Restricted Account.§ 59-1-1101
Private collection of tax -- Fee.§ 59-1-1302
Definitions.