Utah Statutes
§ 59-1-1419 — Venue -- Section does not affect right to seek judicial review.
Utah § 59-1-1419
JurisdictionUtah
Title 59Revenue and Taxation
Ch. 59-1General Taxation Policies
Part 59-1-14Assessment, Collections, and Refunds Act
This text of Utah § 59-1-1419 (Venue -- Section does not affect right to seek judicial review.) 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. § 59-1-1419 (2026).
Text
(1)If the commission commences a proceeding relating to the following, the venue is the Third District Court in Salt Lake City:
(1)(a) failure to pay a liability;
(1)(b) failure to file a return; or
(1)(c) failure to supply information.
(2)Nothing in this section affects a right to seek judicial review in accordance with Part 6, Judicial Review.
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Legislative History
Enacted by Chapter 212, 2009 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.Cite This Page — Counsel Stack
Bluebook (online)
Utah § 59-1-1419, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-1-1419.