Utah § 59-1-707 - Writ of mandate requiring taxpayer to file return.

Full text of Utah Utah Code § 59-1-707 — Writ of mandate requiring taxpayer to file return., with citation guidance and answers to common questions.

§ 59-1-707. Writ of mandate requiring taxpayer to file return.

Effective 5/7/2025
59-1-707.  Writ of mandate requiring taxpayer to file return.
(1)
(a)If a taxpayer fails to file any return required pursuant to this title within 60 days of the time prescribed, the commission may petition for a writ of mandate to compel the taxpayer to file the return. The petition may be filed, in the discretion of the commission, in the Tax Division of the Third Judicial District or in the district court for the county in which the taxpayer resides or has a principal place of business. In the case of a nonresident taxpayer the petition shall be filed in the Third District Court.
(b)The court shall grant a hearing on the petition for a writ of mandate within 20 days after the filing of the petition or as soon thereafter as the court may determine, having regard for the rights of the parties and the necessity of a speedy determination of the petition.
(c)Upon a finding of failure to file a return within 60 days of the time prescribed pursuant to this title the court shall issue a writ of mandate requiring the taxpayer to file a return. The order of the court shall include an award of attorney fees, court costs, witness fees, and all other costs in favor of the prevailing party.
(2)Nothing in this section shall limit the remedies otherwise available to the commission under this title or other laws of this state.


Amended by Chapter 302, 2025 General Session

Source: official Utah text · Last verified 2026-08-27

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Frequently Asked Questions About Utah § 59-1-707

What does Utah Code § 59-1-707 cover?

Section 59-1-707 ("Writ of mandate requiring taxpayer to file return.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Utah § 59-1-707?

A common citation format is "Utah Code § 59-1-707" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Utah law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.

How does Utah § 59-1-707 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Utah.