Title 59 Revenue and Taxation Chapter 5 Severance Tax on Oil, Gas, and Mining Section 111 Condition precedent to judicial review.
59-5-111.Condition precedent to judicial review.
(1) Before seeking judicial review, the taxpayer shall deposit with the commission the
full amount of taxes, interest, and other charges audited and stated in the decision of the
commission.
(2) (a) If the party appealing executes an undertaking meeting the requirements of
Subsection (2)(b), the party is not required to pay the taxes, interest, and other charges as a
condition precedent to obtaining judicial review.
(b) The taxpayer shall file an undertaking with the commission in the amount and with
the surety approved by the commission.
(c) The undertaking shall provide that, if the appeal is dismissed or the decision of the
commission is affirmed, the party appealing will pay all costs and charges that may accrue
against the party in the prosecution of the case.
(d) At the option of the party appealing, the undertaking may be in a sum sufficient to
cover the taxes, interest, and other charges, audited or stated in the decision, plus the costs or
charges that may accrue against the party appealing in the prosecution of the case.
Repealed and Re-enacted by Chapter 4, 1988 General Session
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