Utah Statutes
§ 59-1-1712 — Limitations on commission authority to levy.
Utah § 59-1-1712
JurisdictionUtah
Title 59Revenue and Taxation
Ch. 59-1General Taxation Policies
Part 59-1-17Depository Institution Data Match System and Levy Act
This text of Utah § 59-1-1712 (Limitations on commission authority to levy.) 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. § 59-1-1712 (2026).
Text
(1)During the time period that a levy the commission imposes on the account of a delinquent taxpayer is valid, the commission may not impose another levy on that account.
(2)The commission may impose a levy in accordance with the procedures and requirements of this part on an account subject to a previous levy under this part if that previous levy is no longer valid.
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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.Cite This Page — Counsel Stack
Bluebook (online)
Utah § 59-1-1712, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-1-1712.