Utah Code 59-1-1419. Venue — Section does not affect right to seek judicial review
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(1) If the commission commences a proceeding relating to the following, the venue is the Third District Court in Salt Lake City:
Terms Used In Utah Code 59-1-1419
- 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:(5)(a) a tax, fee, or charge;(5)(b) an addition to a tax, fee, or charge;(5)(c) an administrative cost;(5)(d) interest that accrues in accordance with Section 59-1-402; or(5)(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.
(1)(a) failure to pay a liability;(1)(b) failure to file a return; or(1)(c) failure to supply information.
(2) Nothing in this section affects a right to seek judicial review in accordance with Part 6, Judicial Review .