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32 chapters · 1,123 sections in this title.
Utah Code § 59-1-504 Time determination final.
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59-1-504. Time determination final. The action of the commission on the taxpayer's petition for redetermination of deficiency shall be final 30 days after the date the commission's notice of agency action is sent. All tax, interest, and penalties are due 30 days from the date the…
Utah Code § 59-1-601 District court jurisdiction.
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59-1-601. District court jurisdiction. (1) In addition to the jurisdiction granted in Section, beginning July 1, 1994, the district court shall have jurisdiction to review by trial de novo all decisions issued by the commission after that date resulting from formal adjudicative p…
Utah Code § 59-1-602 Right to appeal -- Venue -- County as party in interest.
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59-1-602. Right to appeal -- Venue -- County as party in interest. (1) Any aggrieved party appearing before the commission or county whose tax revenues are affected by the decision may at that party's option petition for judicial review in the district court pursuant to this sect…
Utah Code § 59-1-604 Burden of proof -- Decision of court.
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59-1-604. Burden of proof -- Decision of court. In proceedings of the district court under this part and on appeal therefrom, a preponderance of the evidence shall suffice to sustain the burden of proof. The burden of proof shall fall upon the parties seeking affirmative relief a…