59-1-1005 - Suits against commission and its employees. - Utah Statutes

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Statutes > Utah > Title-59 > Chapter-01 > 59-1-1005

59-1-1005. Suits against commission and its employees.
(1) A taxpayer may bring a civil suit against the commission for recovery of actualdamages and costs incurred by the taxpayer if:
(a) the commission or one of its employees intentionally or recklessly takes possession ofa taxpayer's property in disregard of its published procedures, laws, or rules; or
(b) otherwise intentionally or recklessly disregards published procedures, laws, or rules.
(2) An award of actual damages and court costs in a suit under this section may notexceed $100,000.
(3) If the court finds that the civil action brought by the taxpayer is frivolous, the courtmay impose a penalty of up to $10,000 against the taxpayer.

Amended by Chapter 9, 2001 General Session

State Codes and Statutes

Statutes > Utah > Title-59 > Chapter-01 > 59-1-1005

59-1-1005. Suits against commission and its employees.
(1) A taxpayer may bring a civil suit against the commission for recovery of actualdamages and costs incurred by the taxpayer if:
(a) the commission or one of its employees intentionally or recklessly takes possession ofa taxpayer's property in disregard of its published procedures, laws, or rules; or
(b) otherwise intentionally or recklessly disregards published procedures, laws, or rules.
(2) An award of actual damages and court costs in a suit under this section may notexceed $100,000.
(3) If the court finds that the civil action brought by the taxpayer is frivolous, the courtmay impose a penalty of up to $10,000 against the taxpayer.

Amended by Chapter 9, 2001 General Session

State Codes and Statutes

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State Codes and Statutes

Statutes > Utah > Title-59 > Chapter-01 > 59-1-1005

59-1-1005. Suits against commission and its employees.
(1) A taxpayer may bring a civil suit against the commission for recovery of actualdamages and costs incurred by the taxpayer if:
(a) the commission or one of its employees intentionally or recklessly takes possession ofa taxpayer's property in disregard of its published procedures, laws, or rules; or
(b) otherwise intentionally or recklessly disregards published procedures, laws, or rules.
(2) An award of actual damages and court costs in a suit under this section may notexceed $100,000.
(3) If the court finds that the civil action brought by the taxpayer is frivolous, the courtmay impose a penalty of up to $10,000 against the taxpayer.

Amended by Chapter 9, 2001 General Session