Utah Code § 59-5-109

Adjudicative proceedings for correction of amount of tax
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If any person feels aggrieved because of the amount of the severance tax determined by the
commission, the person may file a request for agency action with the commission within 30 days
after notice is mailed to the person, requesting an adjudicative proceeding and the correction of the
assessed tax.
Repealed and Re-enacted by Chapter 4, 1988 General Session

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