Utah Code » Title 59, Chapter 1 — General Taxation Policies; part 59-1-6 — Judicial Review
Utah Code

Utah Code § 59-1-601 (2026)

District court jurisdiction

✓ current as of May 2026
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In addition to the jurisdiction granted in Section 63G-4-402, beginning July 1, 1994, the district court shall have jurisdiction to review by trial de novo all decisions issued by the commission after that date resulting from formal adjudicative proceedings.
As used in this section, "trial de novo" means an original, independent proceeding, and does not mean a trial de novo on the record.
In any appeal to the district court pursuant to this section taken after January 1, 1997, the commission shall certify a record of its proceedings to the district court.
This Subsection (3) supercedes Section 63G-4-403 pertaining to judicial review of formal adjudicative proceedings.
Notes of Decisions
Cited in 18 cases (1 in the last 5 years), 1996–2025 · leading case: Evans & Sutherland Comput. Corp. v. Utah State Tax Comm'n, 953 P.2d 435 (Utah 1997).
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Evans & Sutherland Comput. Corp. v. Utah State Tax Comm'n, 953 P.2d 435 (Utah 1997). · cites it 206× “" Utah Code Ann. § 59-1-601 (1) (1996). [5] Before the enactment of this section, the district court did not have jurisdiction to review Commission decisions resulting from formal adjudicative proceedings.”
T-Mobile USA, Inc. v. Utah State Tax Comm'n, 2011 UT 28 (Utah 2011). · cites it 23× “T-Mobile sought a de novo review of the Commission's assessment in the district court, sitting as a tax court, pursuant to Utah Code sections 59-1-601 and 602. Several Utah counties 1 (the "Counties") now appeal the tax court's final decision.”
Yeargin, Inc. v. Auditing Div. of Utah State Tax Comm'n, 2001 UT 11 (Utah 2001). · cites it 12× “" Utah Code Ann. § 59-1-601 (1) (1996). [4] ¶ 14 While the case was pending in district court, we issued our decision in Evans & Sutherland in which we held that section 59-1-601 violated article XIII, section 11, of the Utah Constitution because it purported to confer upon the…”
Christensen v. Tax Comm'n, 2020 UT 45 (Utah 2020). · cites it 13× “They cited Utah Code section 59-1-601 and requested a trial de novo on whether Utah was their domicile for the relevant tax years, whether they were obligated to file returns, and whether they had income from Utah sources.”
Salt Lake City Corp. v. Prop. Tax Div. of the Utah State Tax Comm'n, 1999 UT 41 (Utah 1999). · cites it 8× “1, which relates to review of administrative rule making generally, for district court jurisdiction to review the Rulemaking Order.”
Union Pac. R.R. v. Utah State Tax Comm'n, 2000 UT 40 (Utah 2000). · cites it 8× “(Utah Administrative Rule R861-1A-5(P) and Utah Code Ann. §§ 59-1-601 (1), 63-46b-13 et seq.”
Beaver Cnty. v. Utah State Tax Comm'n, 2010 UT 50 (Utah 2010). · cites it 10× “Concurrent with this appeal, T-Mobile sought de novo review of the Tax Commission's assessment in the district court, which acted as a "tax court," pursuant to Utah Code section 59-1-601, 602 (2008). The Counties' appeal to this court was stayed pending a final decision by the…”
Utah State Tax Comm'n v. See's Candies, Inc., 2018 UT 57 (Utah 2018). · cites it 2× “See UTAH CODE §§ 59-1-601, -602. 6 Section 113's meaning became a threshold question for the court.”
Kearns-Tribune Corp. v. Salt Lake Cnty. Comm'n, 2001 UT 55 (Utah 2001). · cites it 2× “2d 680, 682 (Utah 1975), that is also subject to judicial review, see Utah Code Ann. §§ 59-1-601 to -610 (outlining the method of judicial review of tax commission decisions).”
Woodbury Amsource, Inc. v. Salt Lake Cnty., 2003 UT 28 (Utah 2003). “Judicial review of commission decisions is provided for under sections 59-1-601 to -610 (governing review of formal adjudicative proceedings).”
Wal-Mart v. Tax Comm'n, 2025 UT App 28 (Utah Ct. App. 2025). · cites it 15× “; see also Utah Code Ann. § 59-1-601 compiler’s notes (LexisNexis 2021).”
Steiner v. Tax Comm'n, 2019 UT 47 (Utah 2019). “See UTAH CODE § 59-1-601. In the tax court, both parties moved for summary judgment.”
Show all 18 citing cases →
— Utah Code § 59-1-601(1) — 3 cases
Evans & Sutherland Comput. Corp. v. Utah State Tax Comm'n, 953 P.2d 435 (Utah 1997). “" Utah Code Ann. § 59-1-601 (1) (1996). [5] Before the enactment of this section, the district court did not have jurisdiction to review Commission decisions resulting from formal adjudicative proceedings.”
Christensen v. Tax Comm'n, 2020 UT 45 (Utah 2020). “They cited Utah Code section 59-1-601 and requested a trial de novo on whether Utah was their domicile for the relevant tax years, whether they were obligated to file returns, and whether they had income from Utah sources.”
T-Mobile USA, Inc. v. Utah State Tax Comm'n, 2011 UT 28 (Utah 2011). “T-Mobile sought a de novo review of the Commission's assessment in the district court, sitting as a tax court, pursuant to Utah Code sections 59-1-601 and 602. Several Utah counties 1 (the "Counties") now appeal the tax court's final decision.”
— Utah Code § 59-1-601(2) — 2 cases
T-Mobile USA, Inc. v. Utah State Tax Comm'n, 2011 UT 28 (Utah 2011). “T-Mobile sought a de novo review of the Commission's assessment in the district court, sitting as a tax court, pursuant to Utah Code sections 59-1-601 and 602. Several Utah counties 1 (the "Counties") now appeal the tax court's final decision.”
Wal-Mart v. Tax Comm'n, 2025 UT App 28 (Utah Ct. App. 2025). “; see also Utah Code Ann. § 59-1-601 compiler’s notes (LexisNexis 2021).”
— Utah Code § 59-1-601(3)(a) — 1 case
Wal-Mart v. Tax Comm'n, 2025 UT App 28 (Utah Ct. App. 2025). “; see also Utah Code Ann. § 59-1-601 compiler’s notes (LexisNexis 2021).”
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