Utah Statutes
§ 59-5-111 — Condition precedent to judicial review.
Utah·Title 59 Revenue and Taxation·Ch. 59-5 Severance Tax on Oil, Gas, and Mining·Part 59-5-1 Oil and Gas Severance Tax
(1)Before seeking judicial review, the taxpayer shall deposit with the commission the full amount of taxes, interest, and other charges audited and stated in the decision of the commission.
(2)(2)(a) If the party appealing executes an undertaking meeting the requirements of Subsection (2)(b), the party is not required to pay the taxes, interest, and other charges as a condition precedent to obtaining judicial review.
(2)(b) The taxpayer shall file an undertaking with the commission in the amount and with the surety approved by the commission.
(2)(c) The undertaking shall provide that, if the appeal is dismissed or the decision of the commission is affirmed, the party appealing will pay all costs and charges that may accrue against the party in the prosecution of the case.
(2)(d) At the o
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Utah § 59-5-111 (Condition precedent to judicial review.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Repealed and Re-enacted by Chapter 4, 1988 General Session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.