Utah Title 59 — Revenue And Taxation :: 59-1-1419 — Venue -- Section Does Not Affect Right To Seek Judicial Review.

59-1-1419. Venue -- Section does not affect right to seek judicial review.
(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.

Enacted by Chapter 212, 2009 General Session