Utah § 59-1-1709 Commission to send notice to delinquent taxpayer.

Utah Statutes

§ 59-1-1709 — Commission to send notice to delinquent taxpayer.

Utah § 59-1-1709

Title 59Revenue and Taxation

Ch. 59-1General Taxation Policies

Part 59-1-17Depository Institution Data Match System and Levy Act

This text of Utah § 59-1-1709 (Commission to send notice to delinquent taxpayer.) 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. § 59-1-1709 (2026).

Text

(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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(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 issue as to whether the commission has the authority to receive from a depository institution the amount subject to levy at the depository institution.