Utah Statutes
§ 59-1-1101 — Private collection of tax -- Fee.
Utah § 59-1-1101
JurisdictionUtah
Title 59Revenue and Taxation
Ch. 59-1General Taxation Policies
Part 59-1-11Private Collection
This text of Utah § 59-1-1101 (Private collection of tax -- Fee.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Utah Code Ann. § 59-1-1101 (2026).
Text
(1)The commission is authorized to employ private collectors for the collection of accounts that are unpaid over 12 months after the assessment date.
(2)Up to, but no more than, 33% of the money collected may be used to offset the payment to a private collector.
(3)The commission may authorize a private collector described in Subsection (1) to contract with a third party for services for the collection of accounts that the commission refers to the private collector.
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Legislative History
Amended by Chapter 393, 2021 General Session
Nearby Sections
15
§ 59-1-1001
Statement of taxpayer rights.§ 59-1-1002
Audit interviews.§ 59-1-1003
Penalty waiver.§ 59-1-1004
Installment payments.§ 59-1-1005
Suits against commission and its employees.§ 59-1-101
Definitions.§ 59-1-103
Income Tax Surplus Restricted Account.§ 59-1-1101
Private collection of tax -- Fee.§ 59-1-1302
Definitions.Cite This Page — Counsel Stack
Bluebook (online)
Utah § 59-1-1101, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-1-1101.