Utah Statutes
§ 59-1-1413 — Lien for a liability.
Utah·Title 59 Revenue and Taxation·Ch. 59-1 General Taxation Policies·Part 59-1-14 Assessment, Collections, and Refunds Act
(1)In addition to Section 40-6-14, 59-5-108, 59-5-208, 59-11-110, 59-12-112, 59-13-302, or 59-13-311, if a person that owes a liability fails to pay that liability after the commission mails notice and demand under Section 59-1-1411, the amount of liability, plus any administrative cost, is a lien in favor of the state upon all property and rights to property, whether real or personal, belonging to that person.
(2)Unless another date is specifically established by law, the lien imposed by this section:
(2)(a) arises at the time the commission makes the assessment of the tax, fee, or charge that is part of the liability; and
(2)(b) continues until the liability and administrative costs described in Subsection (1), or a judgment against the person arising from that liability and administr
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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.