Utah Statutes
§ 59-1-1709 — Commission to send notice to delinquent taxpayer.
Utah·Title 59 Revenue and Taxation·Ch. 59-1 General Taxation Policies·Part 59-1-17 Depository Institution Data Match System and Levy Act
(1)The commission shall, within three business days after the day on which the commission provides a notice of levy described in Section 59-1-1707 to a depository institution, notify a delinquent taxpayer that the commission has issued the notice of levy to the depository institution.
(2)The notice described in Subsection (1) shall:
(2)(a) state the amount subject to levy as stated in the notice of levy described in Section 59-1-1707;
(2)(b) notify the delinquent taxpayer that the depository institution is required to secure the amount subject to levy in accordance with Section 59-1-1708;
(2)(c) identify each account subject to levy at the depository institution; and
(2)(d) describe the actions a delinquent taxpayer may take to:
(2)(d)(i) satisfy the liability; or
(2)(d)(ii) resolve an
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Legislative History
Enacted by Chapter 326, 2016 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.