Utah Statutes
§ 59-2-1372 — Auditor duties -- Final settlement with treasurer -- Delinquent Tax Control Account.
Utah § 59-2-1372
This text of Utah § 59-2-1372 (Auditor duties -- Final settlement with treasurer -- Delinquent Tax Control Account.) 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. § 59-2-1372 (2026).
Text
(1)The auditor shall audit the books and records of the treasurer and make a final settlement with the treasurer.
(2)In making the settlement the auditor shall credit the treasurer with the amount of taxes and tax notice charges for the previous year which are found to be still unpaid and shall then charge the treasurer upon the books of the county in an account which shall be called the Delinquent Tax Control Account with the full amount of delinquent taxes, tax notice charges, penalty, and costs found due the county for the previous year.
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Legislative History
Amended by Chapter 197, 2018 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 § 59-2-1372, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-2-1372.