Utah Code Ann. § 59-1-1419 – Venue -- Section does not affect right to seek judicial review.

(1) If the commission commences a proceeding relating to the following, the venue is the Third District Court in Salt Lake City:
1. (a) failure to pay a liability;
2. (b) failure to file a return; or
3. (c) failure to supply information.
(2) Nothing in this section affects a right to seek judicial review in accordance with Part 6, Judicial Review.

Enacted by Chapter 212, 2009 General Session