Utah Statutes
§ 59-2-1326 — Illegal tax and tax notice charges -- Injunction to restrain collection.
(1)No injunction may be granted by any court to restrain the collection of any tax, any part of the tax, or any tax notice charge, nor to restrain the sale of any property for the nonpayment of the tax or tax notice charge, unless the tax or tax notice charge, or some part of the tax or tax notice charge sought to be enjoined:
(1)(a) is not authorized by law; or
(1)(b) is on property which is exempt from taxation.
(2)If the payment of a part of a tax or tax notice charge is sought to be enjoined, the other part shall be paid or tendered before any action may be commenced.
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Utah § 59-2-1326 (Illegal tax and tax notice charges -- Injunction to restrain collection.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Nebeker v. Utah State Tax Commission
2001 UT 74 (Utah Supreme Court, 2001)
Legislative History
Amended by Chapter 197, 2018 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.