Utah Statutes
§ 59-1-1419 — Venue -- Section does not affect right to seek judicial review.
Utah·Title 59 Revenue and Taxation·Ch. 59-1 General Taxation Policies·Part 59-1-14 Assessment, Collections, and Refunds Act
(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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Utah § 59-1-1419 (Venue -- Section does not affect right to seek judicial review.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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.