{"data":{"id":"us-ut/utah-code-59-1-1005","jurisdiction":"us-ut","citation":"Utah Code § 59-1-1005","heading":"Suits against commission and its employees.","body":"(1) A taxpayer may bring a civil suit against the commission for recovery of actual damages and costs incurred by the taxpayer if:\n(a) the commission or one of its employees intentionally or recklessly takes possession of a taxpayer's property in disregard of its published procedures, laws, or rules; or\n(b) otherwise intentionally or recklessly disregards published procedures, laws, or rules.\n(2) An award of actual damages and court costs in a suit under this section may not exceed $100,000.\n(3) If the court finds that the civil action brought by the taxpayer is frivolous, the court may impose a penalty of up to $10,000 against the taxpayer.","path":["Title 59 Revenue and Taxation","Chapter 59-1 General Taxation Policies","Part 59-1-10 Taxpayer Bill of Rights"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter1/59-1-S1005.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"bbf7a384942276b242e4fb8446b070eb72b501e8728860ba752440e3d416a1e2","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-1-1004","next":"us-ut/utah-code-59-1-1006"},"notice":"GroundRules: Original legal text. Not legal advice."}