Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-1-610 — Standard of review of appellate court
(1)
When reviewing formal adjudicative proceedings commenced before the commission, the Court of Appeals or Supreme Court shall:
(a)
grant the commission deference concerning its written findings of fact, applying a substantial evidence standard on review; and
(b)
grant the commission no deference concerning its conclusions of law, applying a correction of error standard, unless there is an explicit grant of discretion contained in a statute at issue before the appellate court.
(2)
This section supercedes Section 63G-4-403 pertaining to judicial review of formal adjudicative proceedings.
Source: official text