Utah § 59-1-1005 Suits against commission and its employees.

Utah Statutes

§ 59-1-1005 — Suits against commission and its employees.

Utah § 59-1-1005

Title 59Revenue and Taxation

Ch. 59-1General Taxation Policies

Part 59-1-10Taxpayer Bill of Rights

This text of Utah § 59-1-1005 (Suits against commission and its employees.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Utah Code Ann. § 59-1-1005 (2026).

Text

(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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(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.