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U.S. State Codes
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Utah
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Title 59 - Revenue and Taxa...
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Chapter 1 - General Taxatio...
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Part 6 - Judicial Review
Part 6 - Judicial Review
Section 601 - District court jurisdiction.
Section 602 - Right to appeal -- Venue -- County as party in interest.
Section 604 - Burden of proof -- Decision of court.
Section 607 - Decision of district court as final determination.
Section 608 - Appeal.
Section 610 - Standard of review of appellate court.
Section 611 - Requirement to post security -- Waiver -- Payment of tax, interest, or penalties after judicial decision -- Interest.
Section 612 - Formal hearing to exhaust administrative remedies.