Utah Code 59-1-1419. Venue — Section does not affect right to seek judicial review

(1)

If the commission commences a proceeding relating to the following, the venue is the Third District Court in Salt Lake City:

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City: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
Liability: means the following that a person is required to remit to the commission:

(a)	a tax, fee, or charge;

(b)	an addition to a tax, fee, or charge;

(c)	an administrative cost;

(d)	interest that accrues in accordance with Section 59-1-402; or

(e)	a penalty that accrues in accordance with Section 59-1-401. See Utah Code 59-1-1402 Venue: The geographical location in which a case is tried.
(a)	failure to pay a liability;

(b)	failure to file a return; or

(c)	failure to supply information.

(2)	Nothing in this section affects a right to seek judicial review in accordance with 6.

Enacted by Chapter 212, 2009 General Session