2011 Utah Code
Title 59 Revenue and Taxation
Chapter 1 General Taxation Policies
Section 704 Restraint of collection restricted.

59-1-704. Restraint of collection restricted.
(1) Except as otherwise provided in Parts 5, 6, and 7 of Chapter 1 and Chapters 2, 6, 7, 10, and 12 and the rules promulgated thereunder, no suit for the purpose of restraining the assessment or collection of any tax, penalty, or interest imposed under Chapter 1, 2, 6, 7, 10, or 12 may be maintained in any court by any person, whether or not such person is the person against whom such tax was assessed.
(2) No suit may be maintained in any court for the purpose of restraining the assessment or collection of the amount of the state tax liability of a transferee or of a fiduciary of property of a taxpayer.