Utah Statutes
§ 59-1-301 — Payment under protest -- Action to recover.
Utah·Title 59 Revenue and Taxation·Ch. 59-1 General Taxation Policies·Part 59-1-3 Miscellaneous Provisions
In all cases of levy of taxes, licenses, or other demands for public revenue which is deemed unlawful by the party whose property is taxed, or from whom the tax or license is demanded or enforced, that party may pay under protest the tax or license, or any part deemed unlawful, to the officers designated and authorized by law to collect the tax or license; and then the party so paying or a legal representative may bring an action in the tax division of the appropriate district court against the officer to whom the tax or license was paid, or against the state, county, municipality, or other taxing entity on whose behalf it was collected, to recover the tax or license or any portion of the tax or license paid under protest.
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Related
Nebeker v. Utah State Tax Commission
2001 UT 74 (Utah Supreme Court, 2001)
Brumley v. Utah State Tax Commission
868 P.2d 796 (Utah Supreme Court, 1993)
Blaine Hudson Printing v. Utah State Tax Commission
870 P.2d 291 (Court of Appeals of Utah, 1994)
Badger v. Madsen
896 P.2d 20 (Court of Appeals of Utah, 1995)
Lister v. Utah State Tax Commission
167 F. App'x 34 (Tenth Circuit, 2006)
Legislative History
Enacted by Chapter 3, 1988 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.