Utah Code § 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.