Venue -- Section does not affect right to seek judicial review.

  1. Law
  2. Utah Code
  3. Revenue and Taxation
  4. General Taxation Policies
  5. Assessment, Collections, and Refunds Act
  6. Venue -- Section does not affect right to seek judicial review.

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  • (1) If the commission commences a proceeding relating to the following, the venue is the Third District Court in Salt Lake City:
    • (a) failure to pay a liability;
    • (b) failure to file a return; or
    • (c) failure to supply information.
  • (2) Nothing in this section affects a right to seek judicial review in accordance with Part 6, Judicial Review.




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