reglab/housing_qa huggingface dataset:
UT Code § 59-1-602 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 6 - Judicial Review|Section 602 - Right to appeal -- Venue -- County as party in interest.

59-1-602. Right to appeal -- Venue -- County as party in interest.    (1)   (a) Any aggrieved party appearing before the commission or county whose tax revenues are affected by the decision may at that party's option petition for judicial review in the district court pursuant to this section, or in the Supreme Court or the Court of Appeals pursuant to Section 59-1-610.     (b) Judicial review of formal or informal adjudicative proceedings in the district is in the district court located in the county of residence or principal place of business of the affected taxpayer or, in the case of a taxpayer whose taxes are assessed on a statewide basis, to the Third Judicial District Court in and for Salt Lake County.     (c) Notwithstanding Section 63G-4-402, a petition for review made to the district court under this section shall conform to the Utah Rules of Appellate Procedure.       (2) A county whose tax revenues are affected by the decision being reviewed shall be allowed to be a party in interest in the proceeding before the court.    Amended by Chapter 382, 2008 General Session
UT Code § 59-1-604 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 6 - Judicial Review|Section 604 - Burden of proof -- Decision of court.

59-1-604. Burden of proof -- Decision of court.  In proceedings of the district court under this part and on appeal therefrom, a preponderance of the evidence shall suffice to sustain the burden of proof. The burden of proof shall fall upon the parties seeking affirmative relief and the burden of going forward with the evidence shall shift as in other civil litigation. The district court shall render its decision in writing, including therein a concise statement of the facts found by the court and the conclusions of law reached by the court. The court may affirm, reverse, modify, or remand any order of the commission, and shall grant other relief, invoke such other remedies, and issue such orders, in accordance with its decision, as appropriate.  Amended by Chapter 326, 1998 General Session
UT Code § 59-1-607 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 6 - Judicial Review|Section 607 - Decision of district court as final determination.

59-1-607. Decision of district court as final determination.  Unless stayed, the decision of the district court shall be binding upon all parties until changed upon appeal. If no appeal is taken, the decision of the court shall constitute a final determination of the matter.  Amended by Chapter 127, 1992 General Session
UT Code § 59-1-608 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 6 - Judicial Review|Section 608 - Appeal.

59-1-608. Appeal.  The exclusive remedy for review of a decision or order of the district court entered under this part shall be by appeal. Any party to the action has the right to an appeal.  Amended by Chapter 127, 1992 General Session
UT Code § 59-1-610 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 6 - Judicial Review|Section 610 - Standard of review of appellate court.

59-1-610. Standard of review of appellate court.    (1) When reviewing formal adjudicative proceedings commenced before the commission, the Court of Appeals or Supreme Court shall:   (a) grant the commission deference concerning its written findings of fact, applying a substantial evidence standard on review; and     (b) grant the commission no deference concerning its conclusions of law, applying a correction of error standard, unless there is an explicit grant of discretion contained in a statute at issue before the appellate court.       (2) This section supercedes Section 63G-4-403 pertaining to judicial review of formal adjudicative proceedings.    Amended by Chapter 382, 2008 General Session
UT Code § 59-1-611 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 6 - Judicial Review|Section 611 - Requirement to post security -- Waiver -- Payment of tax, interest, or penalties after judicial decision -- Interest.

59-1-611. Requirement to post security -- Waiver -- Payment of tax, interest, or penalties after judicial decision -- Interest.    (1) As used in this section, "post security" means:   (a) posting with the commission, for the full or a partial amount of the deficiency as determined by the commission:   (i) a letter of credit;     (ii) a bond; or     (iii) other similar financial instrument acceptable to the commission; or       (b) as determined by the commission, depositing with the commission:   (i) the full amount of the deficiency; or     (ii) a partial amount of the deficiency.         (2) Except as provided in Subsection (3), a taxpayer that seeks judicial review of a final commission redetermination of a deficiency shall post security with the commission.     (3) The commission shall waive the requirements of Subsection (2) if a taxpayer establishes:   (a) that the taxpayer has sufficient financial resources to pay the deficiency if the deficiency is upheld in a final unappealable judgment or order by a court of competent jurisdiction; or     (b) as determined by the commission, that collection of the deficiency that is the subject of the appeal is not jeopardized by waiving the requirements of Subsection (2).       (4)   (a) The commission may not unreasonably deny a waiver described in Subsection (3).     (b) A taxpayer may seek judicial review of the commission's decision to deny a waiver under Subsection (3) by the court reviewing the redetermination of the deficiency.       (5) If a taxpayer fails to comply with the requirements of Subsection (2), the reviewing court may, in its discretion, dismiss the taxpayer's appeal of the redetermination of the deficiency.     (6) If the commission grants a waiver under Subsection (3), the taxpayer shall pay any tax, interest, or penalties:   (a) ordered by a court of competent jurisdiction; and     (b) within a 30-day period beginning on the day on which the order described in Subsection (6)(a) becomes final.       (7) If a taxpayer posts security with the commission, or the commission grants a waiver in accordance with this section, interest shall accrue on the unpaid taxes that are the subject of the deficiency at the rate and in the manner provided in Section 59-1-402.    Amended by Chapter 224, 2013 General Session
UT Code § 59-1-612 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 6 - Judicial Review|Section 612 - Formal hearing to exhaust administrative remedies.

 Effective 5/14/2019  59-1-612. Formal hearing to exhaust administrative remedies.  A party has not exhausted the party's administrative remedies in accordance with Section 63G-4-401 unless:  (1) the party requests a formal hearing within the time period provided by law; and     (2) the commission has issued a final unappealable administrative order.    Enacted by Chapter 351, 2019 General Session
UT Code § 59-1-613 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 6 - Judicial Review|Section 613 - Judicial review -- Mandatory stay of certain commission cases.

 Effective 5/5/2021  59-1-613. Judicial review -- Mandatory stay of certain commission cases.    (1) Unless all parties otherwise agree, upon request, the commission shall stay an appeal of the valuation or equalization of real or personal property, if:   (a) a commission decision on the valuation or equalization of real or personal property is under judicial review; and     (b) the commission decision described in Subsection (1)(a) and the pending commission appeal involve the same:   (i) taxpayer;     (ii) legal issue or valuation principle; and     (iii) to a material degree, facts.         (2) An appeal stayed in accordance with Subsection (1) is stayed until the court issues a final decision after judicial review of the commission decision.    Enacted by Chapter 238, 2021 General Session
UT Code § 59-1-702 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 7 - Termination and Jeopardy Assessments Procedure|Section 702 - Jeopardy assessment -- Notice -- Amount.

59-1-702. Jeopardy assessment -- Notice -- Amount.    (1) If the commission believes that the assessment or collection of any tax or penalty in lieu of tax will be jeopardized by delay, it shall, notwithstanding the assessment provisions of Title 59, Chapter 2, Property Tax Act, Chapter 7, Corporate Franchise and Income Taxes, Chapter 10, Individual Income Tax Act, or Chapter 12, Sales and Use Tax Act, immediately assess such tax or penalty in lieu of tax (together with all interest, penalties, and additions to tax provided for by law), and notice and demand shall be made by the commission for the payment thereof.     (2) If the jeopardy assessment is made before any notice of the tax deficiency to which the jeopardy assessment relates has been mailed under Title 59, Chapter 2, Property Tax Act, Chapter 7, Corporate Franchise and Income Taxes, Chapter 10, Individual Income Tax Act, or Chapter 12, Sales and Use Tax Act, then the commission shall mail a notice under this section within 60 days after the making of the assessment.     (3) The jeopardy assessment may be made of a deficiency greater or less than that set forth in the notice of deficiency, which has been mailed to the taxpayer, and whether or not the taxpayer has filed a petition with the commission. The commission may, at any time before rendering its decision, abate such assessment, or any unpaid portion thereof, to the extent that it believes the assessment to be excessive in amount. The commission has jurisdiction to redetermine the entire amount of the deficiency and of all amounts assessed.     (4) If the jeopardy assessment is made after the commission has rendered a decision on a taxpayer's petition for redetermination, the assessment may be made only in respect to the amount of the deficiency determined by the commission in its decision.    Renumbered and Amended by Chapter 3, 1987 General Session
UT Code § 59-1-704 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 7 - Termination and Jeopardy Assessments Procedure|Section 704 - Restraint of collection restricted.

59-1-704. Restraint of collection restricted.    (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.     (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.    Amended by Chapter 9, 2001 General Session
UT Code § 59-1-705 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 7 - Termination and Jeopardy Assessments Procedure|Section 705 - Payment and collection of penalties, interest, and other liabilities.

59-1-705. Payment and collection of penalties, interest, and other liabilities.  The penalties, interest, and other liabilities imposed by the provisions of Title 59, Revenue and Taxation, shall be paid by the taxpayer upon notice and demand by the commission, and shall be assessed and collected in the same manner as taxes. Except as otherwise provided, any reference in Title 59, Revenue and Taxation, to "tax" includes penalties, interest, and other liabilities.  Renumbered and Amended by Chapter 3, 1987 General Session
UT Code § 59-1-707 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 7 - Termination and Jeopardy Assessments Procedure|Section 707 - Writ of mandate requiring taxpayer to file return.

59-1-707. Writ of mandate requiring taxpayer to file return.    (1)   (a) If a taxpayer fails to file any return required pursuant to Title 59, Revenue and Taxation, within 60 days of the time prescribed, the commission may petition for a writ of mandate to compel the taxpayer to file the return. The petition may be filed, in the discretion of the commission, in the Tax Division of the Third Judicial District or in the district court for the county in which the taxpayer resides or has his principal place of business. In the case of a nonresident taxpayer the petition shall be filed in the Third District Court.     (b) The court shall grant a hearing on the petition for a writ of mandate within 20 days after the filing of the petition or as soon thereafter as the court may determine, having regard for the rights of the parties and the necessity of a speedy determination of the petition.     (c) Upon a finding of failure to file a return within 60 days of the time prescribed pursuant to Title 59, Revenue and Taxation, the court shall issue a writ of mandate requiring the taxpayer to file a return. The order of the court shall include an award of attorneys' fees, court costs, witness fees, and all other costs in favor of the prevailing party.       (2) Nothing in this section shall limit the remedies otherwise available to the commission under Title 59, Revenue and Taxation, or other laws of this state.    Renumbered and Amended by Chapter 3, 1987 General Session
UT Code § 59-1-808 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 8 - Multistate Tax Compact|Section 808 - Interaudit provisions to apply.

59-1-808. Interaudit provisions to apply.  Article VIII of the Multistate Tax Compact relating to interaudits shall be in force in and with respect to this state.  Renumbered and Amended by Chapter 3, 1987 General Session
UT Code § 59-1-809 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 8 - Multistate Tax Compact|Section 809 - Commission authority related to the Multistate Tax Commission and governmental entities.

 Effective 7/1/2014  59-1-809. Commission authority related to the Multistate Tax Commission and governmental entities.  The commission may furnish to the Multistate Tax Commission, a taxing official of another state, the District of Columbia, or the United States or its territories, any information contained in:  (1) a tax return or report, a related schedule, or a document filed pursuant to the tax laws of this state; or     (2) the report of an audit or investigation made with respect to a tax return or report, a related schedule, or a document described in Subsection (1).    Amended by Chapter 54, 2014 General Session
UT Code § 59-1-1001 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 10 - Taxpayer Bill of Rights|Section 1001 - Statement of taxpayer rights.

59-1-1001. Statement of taxpayer rights.    (1) The commission shall prepare written information in clear, nontechnical language of the taxpayer's rights and obligations and of the commission's procedures for appeal, refund claims, and collections.     (2) When the commission contacts a taxpayer in writing about the determination or collection of any tax, the commission shall notify the taxpayer of the availability of a written statement of the taxpayer's rights and obligations and of the commission's procedures for appeal, refund claims, and collections. If a taxpayer requests this information, the commission shall provide it to the taxpayer free of charge.     (3) In notices to taxpayers of taxes and penalties due, the commission shall notify the taxpayer of the procedure to follow in order to request detailed information concerning the additional taxes, tax penalties, or interest.    Enacted by Chapter 35, 1991 General Session
UT Code § 59-1-1002 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 10 - Taxpayer Bill of Rights|Section 1002 - Audit interviews.

59-1-1002. Audit interviews.    (1) During any audit interview, the commission shall:   (a) require reasonable scheduling of its audit interviews;     (b) permit recording of audit interviews;     (c) explain its audit and collection process before the first interview; and     (d) allow a taxpayer to be represented at an interview by an attorney or other representative with power of attorney.       (2) The commission may not require a taxpayer to bring his attorney or other representative to interviews.    Enacted by Chapter 35, 1991 General Session
UT Code § 59-1-1003 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 10 - Taxpayer Bill of Rights|Section 1003 - Penalty waiver.

59-1-1003. Penalty waiver.  The commission shall waive penalties on taxpayer underpayments that are attributable to incorrect written advice obtained from the commission unless the taxpayer has given the commission inaccurate or insufficient information.  Enacted by Chapter 35, 1991 General Session
UT Code § 59-1-1004 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 10 - Taxpayer Bill of Rights|Section 1004 - Installment payments.

59-1-1004. Installment payments.    (1) The commission may enter into agreements with taxpayers on installment payments of taxes, penalties, and interest. The commission may revise, accelerate, or cancel the installment agreement if any of the following occurs:   (a) the commission determines that the financial condition of the taxpayer has substantially changed;     (b) the commission determines that the taxpayer provided inaccurate information concerning his financial condition; or     (c) the taxpayer fails to make timely payments pursuant to the terms of the installment agreement.       (2) The commission shall give the taxpayer reasonable notice of its intent to revise or cancel an installment agreement entered into under this section.    Enacted by Chapter 35, 1991 General Session
UT Code § 59-1-1005 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 10 - Taxpayer Bill of Rights|Section 1005 - Suits against commission and its employees.

59-1-1005. Suits against commission and its employees.    (1) A taxpayer may bring a civil suit against the commission for recovery of actual damages and costs incurred by the taxpayer if:   (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     (b) otherwise intentionally or recklessly disregards published procedures, laws, or rules.       (2) An award of actual damages and court costs in a suit under this section may not exceed $100,000.     (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.    Amended by Chapter 9, 2001 General Session
UT Code § 59-1-1006 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 10 - Taxpayer Bill of Rights|Section 1006 - Application to jeopardy assessments and property tax.

59-1-1006. Application to jeopardy assessments and property tax.  The provisions of Section 59-1-1004 do not apply to jeopardy assessments authorized by Sections 59-1-701 through 59-1-707. The provisions of this part do not apply to Title 59, Chapter 2, Property Tax Act.  Amended by Chapter 30, 1992 General Session
UT Code § 59-1-1101 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 11 - Private Collection|Section 1101 - Private collection of tax -- Fee.

 Effective 7/1/2021  59-1-1101. Private collection of tax -- Fee.    (1) The commission is authorized to employ private collectors for the collection of accounts that are unpaid over 12 months after the assessment date.     (2) Up to, but no more than, 33% of the money collected may be used to offset the payment to a private collector.     (3) The commission may authorize a private collector described in Subsection (1) to contract with a third party for services for the collection of accounts that the commission refers to the private collector.    Amended by Chapter 393, 2021 General Session
UT Code § 59-1-1102 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 11 - Private Collection|Section 1102 - Disclosure of tax information -- Confidentiality.

 Effective 7/1/2021  59-1-1102. Disclosure of tax information -- Confidentiality.    (1)   (a) Notwithstanding Section 59-1-403, if the commission refers a debt related to a tax, fee, or charge as defined in Section 59-1-401 to a private collector under Section 59-1-1101, the commission may disclose to the private collector the following information related to the debt:   (i) the name of the taxpayer;     (ii) the taxpayer's contact information, including address and phone number;     (iii) the amount of the debt;     (iv) other information that identifies the taxpayer; or     (v) a combination of the information described in Subsections (1)(a)(i) through (iv).       (b) This disclosure may not be made if it would be in violation of Section 6103, Internal Revenue Code.       (2) Subject to Subsections (1)(b) and (3), if the commission authorizes a private collector to contract with a third party under Section 59-1-1101, the private collector may disclose to the third party the information described in Subsection (1)(a) that the commission discloses to the private collector and that relates to services the third party provides to the private collector.     (3) A private collector or a third party described in Subsection (2) is subject to the confidentiality requirements and penalty provisions provided in Section 59-1-403 with regard to information disclosed in accordance with this section.    Amended by Chapter 393, 2021 General Session
UT Code § 59-1-1301 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 13 - Reportable Transactions Act|Section 1301 - Title.

59-1-1301. Title.  This part is known as the "Reportable Transactions Act."  Enacted by Chapter 237, 2006 General Session