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.