Utah § 59-1-301 - Payment under protest -- Action to recover.
Full text of Utah Utah Code § 59-1-301 — Payment under protest -- Action to recover., with citation guidance and answers to common questions.
§ 59-1-301. Payment under protest -- Action to recover.
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.
Enacted by Chapter 3, 1988 General Session
Source: official Utah text · Last verified 2026-08-27
Frequently Asked Questions About Utah § 59-1-301
What does Utah Code § 59-1-301 cover?
Section 59-1-301 ("Payment under protest -- Action to recover.") 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 § 59-1-301?
A common citation format is "Utah Code § 59-1-301" (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 § 59-1-301 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.