Utah Code § 59-2-1329
Current with legislation effective through 5/2/2024
This remedy supersedes the remedy of injunction and all other remedies which might be invoked to prevent the collection of taxes alleged to be unlawfully levied or demanded, unless the court finds that the remedy provided is inadequate, in which case the injunctive proceedings under Section 59-2-1326 apply.
Utah Code § 59-2-1329