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 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, 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 or other laws of this state.
Renumbered and Amended by Chapter 3, 1987 General Session
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Last revised: Thursday, May 28, 2009