59-1-1419. Venue — Section does not affect right to seek judicial review.
- (1) If the commission commences a proceeding relating to the following, the venue is the Third District Court in Salt Lake City:
- (a) failure to pay a liability;
- (b) failure to file a return; or
- (c) failure to supply information.
- (2) Nothing in this section affects a right to seek judicial review in accordance with Part 6, Judicial Review.
Enacted by Chapter 212, 2009 General Session