There is a newer version of the Utah Code
Utah Title 59 — Revenue And Taxation :: 59-1-1005 — Suits Against Commission And Its Employees.
59-1-1005. Suits against commission and its employees.(1) A taxpayer may bring a civil suit against the commission for recovery of actual damages and costs incurred by the taxpayer if:
(a) the commission or one of its employees intentionally or recklessly takes possession of a taxpayer's property in disregard of its published procedures, laws, or rules; or
(b) otherwise intentionally or recklessly disregards published procedures, laws, or rules.
(2) An award of actual damages and court costs in a suit under this section may not exceed 0,000.
(3) If the court finds that the civil action brought by the taxpayer is frivolous, the court may impose a penalty of up to ,000 against the taxpayer.
Amended by Chapter 9, 2001 General Session
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