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Utah Administrative Services Code | |
Division of Finance | |
Section 308 | Judicial review -- Effect on lien. |
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63A-3-308. Judicial review -- Effect on lien. (1) A judicial review of a lien created under Section 63A-3-307 may be obtained by any party within one year of the creation of the lien by filing a complaint with the district court. (2) (a) A notice of the filing of a complaint may be filed with the State Tax Commission. (b) If notice is filed, the tax commission may take no action with respect to the lien created by Section 63A-3-307 until the matter is finally disposed of by the courts, except as provided in this part.
Amended by Chapter 79, 2011 General Session |
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