Utah § 63A-3-304 Effect of nonpayment or failure to respond.

Utah Statutes

§ 63A-3-304 — Effect of nonpayment or failure to respond.

Utah § 63A-3-304

Title 63AUtah Government Operations Code

Ch. 63A-3Division of Finance

Part 63A-3-3Accounts Receivable Collection

This text of Utah § 63A-3-304 (Effect of nonpayment or failure to respond.) 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. § 63A-3-304 (2026).

Text

(1)If a written request for a hearing is not received by the state or other governmental entity within 21 days after the date of the notice required by Section 63A-3-303, the debtor is in default and the state or other governmental entity:

(1)(a) may levy the debtor's income tax overpayment, refund, or other funds subject to a lien under this part, that is specified in the notice, up to the amount of the receivable, plus interest, penalties, and collection costs allowed by law, to apply to the receivable specified in the notice; and

(1)(b) is not required to return to the debtor the income tax overpayment, refund, or other funds subject to a lien under which the state or other governmental entity levies.

(2)If a debtor pays a delinquent receivable in full before the state or other govern

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(1) If a written request for a hearing is not received by the state or other governmental entity within 21 days after the date of the notice required by Section 63A-3-303, the debtor is in default and the state or other governmental entity:
(1)(a) may levy the debtor's income tax overpayment, refund, or other funds subject to a lien under this part, that is specified in the notice, up to the amount of the receivable, plus interest, penalties, and collection costs allowed by law, to apply to the receivable specified in the notice; and
(1)(b) is not required to return to the debtor the income tax overpayment, refund, or other funds subject to a lien under which the state or other governmental entity levies.
(2) If a debtor pays a delinquent receivable in full before the state or other governmental entity applies to the delinquent receivable an amount levied under this part, the state or other governmental entity shall release the levied amount to the debtor, if the levied amount is being held due to a lien created under Section 63A-3-307.