Utah Code > Title 59 > Chapter 1 > Part 3 – Miscellaneous Provisions


§ 59-1-301	Payment under protest — Action to recover
§ 59-1-302	Penalty for nonpayment of certain taxes — Jeopardy proceedings
§ 59-1-303	Authorization for commission to apply overpayment of any tax or fee against taxpayer’s liability for any tax or fee
§ 59-1-304	Definition — Limitations on maintaining a class action that relates to a tax or fee — Requirements for a person to be included as a member of a class in a class action — Rulemaking authority — Limitations on recovery by members of a class — Severabil
§ 59-1-305	Convenience fee to cover the costs of electronic payments
§ 59-1-306	Definition — State Tax Commission Administrative Charge Account — Amount of administrative charge — Deposit of revenues into the restricted account — Interest deposited into General Fund — Expenditure of money deposited into the restricted account

Adjudicative proceeding: means :Utah Code 68-3-12.5
Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
Person: means :Utah Code 68-3-12.5
Property: includes both real and personal property. See Utah Code 68-3-12.5
Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
Writing: includes :Utah Code 68-3-12.5