Utah Statutes
§ 59-1-601 — District court jurisdiction.
Utah § 59-1-601
JurisdictionUtah
Title 59Revenue and Taxation
Ch. 59-1General Taxation Policies
Part 59-1-6Judicial Review
This text of Utah § 59-1-601 (District court jurisdiction.) 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. § 59-1-601 (2026).
Text
(1)In addition to the jurisdiction granted in Section 63G-4-402, beginning July 1, 1994, the district court shall have jurisdiction to review by trial de novo all decisions issued by the commission after that date resulting from formal adjudicative proceedings.
(2)As used in this section, "trial de novo" means an original, independent proceeding, and does not mean a trial de novo on the record.
(3)(3)(a) In any appeal to the district court pursuant to this section taken after January 1, 1997, the commission shall certify a record of its proceedings to the district court.
(3)(b) This Subsection (3) supercedes Section 63G-4-403 pertaining to judicial review of formal adjudicative proceedings.
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Related
Evans & Sutherland Computer Corp. v. Utah State Tax Commission
953 P.2d 435 (Utah Supreme Court, 1997)
Yeargin, Inc. v. Auditing Division of Utah State Tax Commission
2001 UT 11 (Utah Supreme Court, 2001)
Salt Lake City Corp. v. Property Tax Division of the Utah State Tax Commission
1999 UT 41 (Utah Supreme Court, 1999)
Union Pacific Railroad v. Utah State Tax Commission
2000 UT 40 (Utah Supreme Court, 2000)
Kearns-Tribune Corp. v. Salt Lake County Commission
2001 UT 55 (Utah Supreme Court, 2001)
Utah State Tax Comm'n v. See's Candies, Inc.
2018 UT 57 (Utah Supreme Court, 2018)
Christensen v. Tax Commission
2020 UT 45 (Utah Supreme Court, 2020)
County Board of Equalization v. Utah State Tax Commission
927 P.2d 176 (Utah Supreme Court, 1996)
Steiner v. Tax Commission
2019 UT 47 (Utah Supreme Court, 2019)
Alliant Techsystems, Inc. v. Salt Lake County Board of Equalization
2005 UT 16 (Utah Supreme Court, 2005)
Stevenson v. Tax Commission, Taxpayer Services Division
2005 UT App 179 (Court of Appeals of Utah, 2005)
Wal-Mart v. Tax Commission
2025 UT App 28 (Court of Appeals of Utah, 2025)
Legislative History
Amended by Chapter 382, 2008 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 § 59-1-601, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-1-601.