Utah Statutes
§ 59-1-610 — Standard of review of appellate court.
Utah § 59-1-610
JurisdictionUtah
Title 59Revenue and Taxation
Ch. 59-1General Taxation Policies
Part 59-1-6Judicial Review
This text of Utah § 59-1-610 (Standard of review of appellate court.) 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. § 59-1-610 (2026).
Text
(1)When reviewing formal adjudicative proceedings commenced before the commission, the Court of Appeals or Supreme Court shall:
(1)(a) grant the commission deference concerning its written findings of fact, applying a substantial evidence standard on review; and
(1)(b) grant the commission no deference concerning its conclusions of law, applying a correction of error standard, unless there is an explicit grant of discretion contained in a statute at issue before the appellate court.
(2)This section supercedes Section 63G-4-403 pertaining to judicial review of formal adjudicative proceedings.
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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 § 59-1-610, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-1-610.