{"data":{"id":"us-ut/utah-code-59-1-1419","jurisdiction":"us-ut","citation":"Utah Code § 59-1-1419","heading":"Venue -- Section does not affect right to seek judicial review.","body":"(1) If the commission commences a proceeding relating to the following, the venue is the Third District Court in Salt Lake City:\n(a) failure to pay a liability;\n(b) failure to file a return; or\n(c) failure to supply information.\n(2) Nothing in this section affects a right to seek judicial review in accordance with Part 6, Judicial Review.","path":["Title 59 Revenue and Taxation","Chapter 59-1 General Taxation Policies","Part 59-1-14 Assessment, Collections, and Refunds Act"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter1/59-1-S1419.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"3f6fe1bd1f13125a536a527c997435f5935b43e0673b5897480b1ff2877ed13b","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-1-1418","next":"us-ut/utah-code-59-1-1420"},"notice":"GroundRules: Original legal text. Not legal advice."}