Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-1-612 — Formal hearing to exhaust administrative remedies
A party has not exhausted the party's administrative remedies in accordance with Section 63G-4-401 unless:
(1)
the party requests a formal hearing within the time period provided by law; and
(2)
the commission has issued a final unappealable administrative order.
Source: official text