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2011 Utah Code
Title 59 Revenue and Taxation
Chapter 5 Severance Tax on Oil, Gas, and Mining
Section 109 Adjudicative proceedings for correction of amount of tax.

59-5-109. Adjudicative proceedings for correction of amount of tax.
If any person feels aggrieved because of the amount of the severance tax determined by the commission, the person may file a request for agency action with the commission within 30 days after notice is mailed to the person, requesting an adjudicative proceeding and the correction of the assessed tax.

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