1. (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. (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