GroundRules
Utah Code § 59-5-210: Decisions of commission.
Where this section sits in the code
- Title 59 Revenue and Taxation
- Chapter 59-5 Severance Tax on Oil, Gas, and Mining
- Part 59-5-2 Mining Severance Tax
Every decision of the commission shall be in writing and notice of the decision shall be mailed to the taxpayer within 10 days. All decisions become final upon the expiration of 30 days after notice has been mailed to the taxpayer, unless proceedings are taken within such time for a review in accordance with Title 63G, Chapter 4, Administrative Procedures Act, in which case it becomes final as specified in the Administrative Procedures Act.
Collected 2026-09-03T11:34:33Z. Source file · JSON