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Utah Code — Title 59 (Revenue and Taxation)

Utah Code § 59-1-602

Right to appeal -- Venue -- County as party in interest

Official textle.utah.gov

# (1)

# (a)

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 section, or in the Supreme Court or the Court of Appeals pursuant to Section 59-1-610.

# (b)

Judicial review of formal or informal adjudicative proceedings in the district is in the district court located in the county of residence or principal place of business of the affected taxpayer or, in the case of a taxpayer whose taxes are assessed on a statewide basis, to the Third Judicial District Court in and for Salt Lake County.

# (c)

Notwithstanding Section 63G-4-402, a petition for review made to the district court under this section shall conform to the Utah Rules of Appellate Procedure.

# (2)

A county whose tax revenues are affected by the decision being reviewed shall be allowed to be a party in interest in the proceeding before the court.

Last amended: Amended by Chapter 382, 2008 General Session

Source: view the official text

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In this chapter (40 sections)
  1. 59-1-211 · Uniform system of accounts
  2. 59-1-213 · Annual report on Internal Revenue Code changes
  3. 59-1-213.1 · Public meeting on revision of commission publication
  4. 59-1-301 · Payment under protest -- Action to recover
  5. 59-1-302 · Penalty for nonpayment of certain taxes -- Jeopardy…
  6. 59-1-303 · Authorization for commission to apply overpayment of any tax…
  7. 59-1-304 · Definition -- Limitations on maintaining a class action that…
  8. 59-1-305 · Convenience fee to cover the costs of electronic payments
  9. 59-1-306 · Definition -- State Tax Commission Administrative Charge…
  10. 59-1-401 · Definitions -- Offenses and penalties -- Rulemaking…
  11. 59-1-402 · Definitions -- Interest
  12. 59-1-403 · Confidentiality -- Exceptions -- Penalty -- Application to…
  13. 59-1-403.1 · Disclosure of return information
  14. 59-1-404 · Definitions -- Confidentiality of commercial information…
  15. 59-1-405 · Commission consideration of confidential tax matters
  16. 59-1-501 · Procedure for obtaining redetermination of a deficiency --…
  17. 59-1-502.5 · Initial hearing -- Formal hearing to exhaust…
  18. 59-1-503 · Assessment and payment of deficiency
  19. 59-1-504 · Time determination final
  20. 59-1-601 · District court jurisdiction
  21. 59-1-602 · Right to appeal -- Venue -- County as party in interest
  22. 59-1-604 · Burden of proof -- Decision of court
  23. 59-1-607 · Decision of district court as final determination
  24. 59-1-608 · Appeal
  25. 59-1-610 · Standard of review of appellate court
  26. 59-1-611 · Requirement to post security -- Waiver -- Payment of tax,…
  27. 59-1-612 · Formal hearing to exhaust administrative remedies
  28. 59-1-613 · Judicial review -- Mandatory stay of certain commission cases
  29. 59-1-701 · Grounds for termination and jeopardy assessment -- Notice --…
  30. 59-1-702 · Jeopardy assessment -- Notice -- Amount
  31. 59-1-703 · Collection procedure -- Review -- Bond for stay -- Sale of…
  32. 59-1-704 · Restraint of collection restricted
  33. 59-1-705 · Payment and collection of penalties, interest, and other…
  34. 59-1-707 · Writ of mandate requiring taxpayer to file return
  35. 59-1-801.5 · Purpose of compact -- Definitions -- Elements of sales and…
  36. 59-1-808 · Interaudit provisions to apply
  37. 59-1-809 · Commission authority related to the Multistate Tax…
  38. 59-1-1001 · Statement of taxpayer rights
  39. 59-1-1002 · Audit interviews
  40. 59-1-1003 · Penalty waiver
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