Utah Statutes
§ 59-2-1301 — Tax has effect of judgment -- Lien has effect of execution.
Utah § 59-2-1301
This text of Utah § 59-2-1301 (Tax has effect of judgment -- Lien has effect of execution.) 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. § 59-2-1301 (2026).
Text
Every tax has the effect of a judgment against the person, and every lien created by this title has the force and effect of an execution duly levied against all personal property of the delinquent. The judgment is not satisfied nor the lien removed until the taxes are paid or the property sold for the payment of the judgment or lien.
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Related
Edwards v. POWDER MOUNTAIN WATER AND SEWER
2009 UT App 185 (Court of Appeals of Utah, 2009)
A.C. Financial, Inc. v. Salt Lake County
948 P.2d 771 (Utah Supreme Court, 1997)
Legislative History
Renumbered and Amended by Chapter 4, 1987 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 § 59-2-1301, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-2-1301.