Utah Code 59-1-704. Restraint of collection restricted
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(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.
Terms Used In Utah Code 59-1-704
- Fiduciary: A trustee, executor, or administrator.
- Person: means :(24)(a) an individual;(24)(b) an association;(24)(c) an institution;(24)(d) a corporation;(24)(e) a company;(24)(f) a trust;(24)(g) a limited liability company;(24)(h) a partnership;(24)(i) a political subdivision;(24)(j) a government office, department, division, bureau, or other body of government; and(24)(k) any other organization or entity. See Utah Code 68-3-12.5
- Property: includes both real and personal property. See Utah Code 68-3-12.5
- State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
(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.