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

59-1-707. Writ of mandate requiring taxpayer to file return.
(1) (a) If a taxpayer fails to file any return required pursuant to Title 59 within 60 days ofthe time prescribed, the commission may petition for a writ of mandate to compel the taxpayer tofile the return. The petition may be filed, in the discretion of the commission, in the Tax Divisionof the Third Judicial District or in the district court for the county in which the taxpayer resides orhas his principal place of business. In the case of a nonresident taxpayer the petition shall be filedin the Third District Court.
(b) The court shall grant a hearing on the petition for a writ of mandate within 20 daysafter the filing of the petition or as soon thereafter as the court may determine, having regard forthe 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 prescribedpursuant to Title 59, 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 attorneys' fees, court costs, witness fees, and allother costs in favor of the prevailing party.
(2) Nothing in this section shall limit the remedies otherwise available to the commissionunder Title 59 or other laws of this state.

Renumbered and Amended by Chapter 3, 1987 General Session