Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-1-612
Formal hearing to exhaust administrative remedies
Official textle.utah.gov
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: view the official text
In this chapter (40 sections)
- 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
- 59-1-1005 · Suits against commission and its employees
- 59-1-1006 · Application to jeopardy assessments and property tax
- 59-1-1101 · Private collection of tax -- Fee
- 59-1-1102 · Disclosure of tax information -- Confidentiality
- 59-1-1302 · Definitions