63A-3-308 - Judicial review -- Effect on lien.
63A-3-308. Judicial review -- Effect on lien.
(1) A judicial review of an order of a hearing examiner may be obtained by any partyfiling a complaint with the district court.
(2) (a) A notice of the filing of a complaint may be filed with the State Tax Commission.
(b) If notice is filed, the tax commission may take no action with respect to the liencreated by Section 63A-3-307 until the matter is finally disposed of by the courts, except asprovided in this part.
Renumbered and Amended by Chapter 212, 1993 General Session