There Is a Newer Version of the Utah Code
2011 Utah Code
Title 63A Utah Administrative Services Code
Chapter 3 Division of Finance
Section 308 Judicial review -- Effect on lien.
63A-3-308. Judicial review -- Effect on lien.(1) A judicial review of a lien created under Section 63A-3-307 may be obtained by any party within one year of the creation of the lien by 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.
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