Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-1-704
Restraint of collection restricted
# (1)
Except as otherwise provided in Chapter 1, Part 5, Petitions for Redetermination of Deficiencies, Part 6, Judicial Review, and Part 7, Termination and Jeopardy Assessments Procedure and Chapter 2, Property Tax Act, Chapter 6, Mineral Production Tax Withholding, Chapter 7, Corporate Franchise and Income Taxes, Chapter 10, Individual Income Tax Act, and Chapter 12, Sales and Use Tax Act and the rules promulgated thereunder, no suit for the purpose of restraining the assessment or collection of any tax, penalty, or interest imposed under Chapter 1, General Taxation Policies, Chapter 2, Property Tax Act, Chapter 6, Mineral Production Tax Withholding, Chapter 7, Corporate Franchise and Income Taxes, Chapter 10, Individual Income Tax Act, or Chapter 12, Sales and Use Tax Act may be maintained in any court by any person, whether or not such person is the person against whom such tax was assessed.
# (2)
No suit may be maintained in any court for the purpose of restraining the assessment or collection of the amount of the state tax liability of a transferee or of a fiduciary of property of a taxpayer.
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In this chapter (40 sections)
- 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
- 59-1-1303 · Taxpayer disclosure of reportable transactions
- 59-1-1304 · Penalty for taxpayer failure to disclose a reportable…
- 59-1-1305 · Penalty for taxpayer underpayment of tax attributable to a…
- 59-1-1306 · Material advisor disclosure of reportable transactions
- 59-1-1307 · Material advisor maintenance of list