Utah Statutes
§ 59-1-1412 — Applicability of section -- Delinquent payment -- Notice to third parties.
Utah·Title 59 Revenue and Taxation·Ch. 59-1 General Taxation Policies·Part 59-1-14 Assessment, Collections, and Refunds Act
(1)(1)(a) Except as provided in Subsection (1)(b), this section applies to a delinquency in the payment of a liability.
(1)(b) This section does not apply to a garnishment.
(2)If a person is delinquent in the payment of a liability, the commission may mail notice of the amount of the delinquency:
(2)(a) to a person that at the time of the receipt of the notice has in that person's possession, under that person's control, or owing to that person:
(2)(a)(i) a credit of the person owing the liability;
(2)(a)(ii) personal property of the person owing the liability; or
(2)(a)(iii) a debt of the person owing the liability; and
(2)(b) in accordance with Section 59-1-1404.
(3)A person to which the commission mails notice in accordance with this section shall, within 10 days after the date the
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Utah § 59-1-1412 (Applicability of section -- Delinquent payment -- Notice to third parties.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Enacted by Chapter 212, 2009 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.