There is a newer version of the Utah Code
2006 Utah Code - 63A-3-308 — Judicial review -- Effect on lien.
63A-3-308. Judicial review -- Effect on lien.(1) A judicial review of an order of a hearing examiner may be obtained by any party filing a complaint with the district court.
(2) (a) A notice of the filing of a complaint may be filed with the State Tax Commission.
(b) If notice is filed, the tax commission may take no action with respect to the lien created by Section 63A-3-307 until the matter is finally disposed of by the courts, except as provided in this part.
Renumbered and Amended by Chapter 212, 1993 General Session
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