Utah Code » Title 59, Chapter 1 — General Taxation Policies; part 59-1-3 — Miscellaneous Provisions
Utah Code

Utah Code § 59-1-301 (2026)

Payment under protest -- Action to recover

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In all cases of levy of taxes, licenses, or other demands for public revenue which is deemed unlawful by the party whose property is taxed, or from whom the tax or license is demanded or enforced, that party may pay under protest the tax or license, or any part deemed unlawful, to the officers designated and authorized by law to collect the tax or license; and then the party so paying or a legal representative may bring an action in the tax division of the appropriate district court against the officer to whom the tax or license was paid, or against the state, county, municipality, or other taxing entity on whose behalf it was collected, to recover the tax or license or any portion of the tax or license paid under protest.

Notes of Decisions
Cited in 5 cases, 1993–2006 · leading case: Nebeker v. Utah State Tax Comm'n, 2001 UT 74 (Utah 2001).
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Nebeker v. Utah State Tax Comm'n, 2001 UT 74 (Utah 2001). · cites it 4× “Utah Code Ann. § 59-1-301 . 3 . Nebeker also claims the district court erred in dismissing the action because (1) it was proper to challenge the Tax Commission's action by filing a petition under rule 65B of the Utah Rules of Civil Procedure in district court, (2) governmental…”
Brumley v. Utah State Tax Comm'n, 868 P.2d 796 (Utah 1993). · cites it 4× “There is no merit to this contention. Section 59-10-529, contained in our individual income tax act, provides for the refund of any "overpayment" of income taxes upon the filing of an amended return or claim within three years of the due date of the return.”
Blaine Hudson Printing v. Utah State Tax Comm'n, 870 P.2d 291 (Utah Ct. App. 1994). · cites it 2× “Second, Utah Code Ann. § 59-1-301 (1992) authorizes the taxpayer to pay under protest and seek to recover the tax paid in an action brought in district court.”
Badger v. Madsen, 896 P.2d 20 (Utah Ct. App. 1995). · cites it 2× “1994) (must object specially or will have submitted to court’s jurisdiction); Utah Code Ann. § 59-1-301 (1992) (statute allows taxpayer to pay under protest, thereby preserving right to challenge tax).”
Lister v. Utah State Tax Comm'n, 167 F. App'x 34 (10th Cir. 2006). “Lister could pay the tax under protest and then challenge the legality or constitutionality of the tax in Utah state court pursuant to Utah Code Ann. § 59-1-301 . Thus, Mr. Lister had a plain, speedy and efficient remedy under Utah state law to correct any erroneous decision of…”
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