Utah Statutes
§ 59-1-1714 — Amount levied or released in error -- Rulemaking authority.
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)If the commission levies an amount in error, the commission shall:
(1)(a) pay the cost of a depository institution charge incurred as a result of the levy; or
(1)(b) if a person other than the commission pays the depository institution charge, reimburse the person for the depository institution charge incurred as a result of the levy.
(2)If a depository institution releases an amount in an account holder's account to the commission in error, the commission shall return the amount to the depository institution by electronic means for deposit into the account holder's account.
(3)In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules prescribing:
(3)(a) what constitutes levying or releasing an amount in error; and
(3)(b) the deposit
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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.