{"data":{"id":"us-ut/utah-code-59-5-109","jurisdiction":"us-ut","citation":"Utah Code § 59-5-109","heading":"Adjudicative proceedings for correction of amount of tax.","body":"If any person feels aggrieved because of the amount of the severance tax determined by the commission, the person may file a request for agency action with the commission within 30 days after notice is mailed to the person, requesting an adjudicative proceeding and the correction of the assessed tax.","path":["Title 59 Revenue and Taxation","Chapter 59-5 Severance Tax on Oil, Gas, and Mining","Part 59-5-1 Oil and Gas Severance Tax"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter5/59-5-S109.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"2b2b8e0076fe744b0b254a644309447d6b6bd63f614ed3ef4a7409db73300db7","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-5-108","next":"us-ut/utah-code-59-5-110"},"notice":"GroundRules: Original legal text. Not legal advice."}