Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 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 and the burden of going forward with the evidence shall shift as in other civil litigation. The district court shall render its decision in writing, including therein a concise statement of the facts found by the court and the conclusions of law reached by the court. The court may affirm, reverse, modify, or remand any order of the commission, and shall grant other relief, invoke such other remedies, and issue such orders, in accordance with its decision, as appropriate.
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In this chapter (40 sections)
- 59-1-213 · Annual report on Internal Revenue Code changes
- 59-1-213.1 · Public meeting on revision of commission publication
- 59-1-301 · Payment under protest -- Action to recover
- 59-1-302 · Penalty for nonpayment of certain taxes -- Jeopardy…
- 59-1-303 · Authorization for commission to apply overpayment of any tax…
- 59-1-304 · Definition -- Limitations on maintaining a class action that…
- 59-1-305 · Convenience fee to cover the costs of electronic payments
- 59-1-306 · Definition -- State Tax Commission Administrative Charge…
- 59-1-401 · Definitions -- Offenses and penalties -- Rulemaking…
- 59-1-402 · Definitions -- Interest
- 59-1-403 · Confidentiality -- Exceptions -- Penalty -- Application to…
- 59-1-403.1 · Disclosure of return information
- 59-1-404 · Definitions -- Confidentiality of commercial information…
- 59-1-405 · Commission consideration of confidential tax matters
- 59-1-501 · Procedure for obtaining redetermination of a deficiency --…
- 59-1-502.5 · Initial hearing -- Formal hearing to exhaust…
- 59-1-503 · Assessment and payment of deficiency
- 59-1-504 · Time determination final
- 59-1-601 · District court jurisdiction
- 59-1-602 · Right to appeal -- Venue -- County as party in interest
- 59-1-604 · Burden of proof -- Decision of court
- 59-1-607 · Decision of district court as final determination
- 59-1-608 · Appeal
- 59-1-610 · Standard of review of appellate court
- 59-1-611 · Requirement to post security -- Waiver -- Payment of tax,…
- 59-1-612 · Formal hearing to exhaust administrative remedies
- 59-1-613 · Judicial review -- Mandatory stay of certain commission cases
- 59-1-701 · Grounds for termination and jeopardy assessment -- Notice --…
- 59-1-702 · Jeopardy assessment -- Notice -- Amount
- 59-1-703 · Collection procedure -- Review -- Bond for stay -- Sale of…
- 59-1-704 · Restraint of collection restricted
- 59-1-705 · Payment and collection of penalties, interest, and other…
- 59-1-707 · Writ of mandate requiring taxpayer to file return
- 59-1-801.5 · Purpose of compact -- Definitions -- Elements of sales and…
- 59-1-808 · Interaudit provisions to apply
- 59-1-809 · Commission authority related to the Multistate Tax…
- 59-1-1001 · Statement of taxpayer rights
- 59-1-1002 · Audit interviews
- 59-1-1003 · Penalty waiver
- 59-1-1004 · Installment payments