59-1-1005. Suits against commission and its employees.
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59-1-1005. Suits against commission and its employees.
(1)A taxpayer may bring a civil suit against the commission for recovery of actual damages and costs incurred by the taxpayer if:
(a)the commission or one of its employees intentionally or recklessly takes possession of a 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 not exceed $100,000.
(3)If the court finds that the civil action brought by the taxpayer is frivolous, the court may impose a penalty of up to $10,000 against the taxpayer.
Amended by Chapter 9 , 2001 General Session