Utah Statutes
§ 63A-3-304 — Effect of nonpayment or failure to respond.
Utah·Title 63A Utah Government Operations Code·Ch. 63A-3 Division of Finance·Part 63A-3-3 Accounts Receivable Collection
(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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Legislative History
Amended by Chapter 398, 2024 General Session
Nearby Sections
15
§ 63A-1-101
Title.§ 63A-1-102
Purposes.§ 63A-1-103
Definitions.§ 63A-1-104
Creation of department.§ 63A-1-105.5
Rulemaking authority of executive director.§ 63A-1-109
Divisions of department -- Administration.§ 63A-1-109.5
Department authority to operate the department, a division, or an office as an internal service fund agency.§ 63A-1-112
Certificates of participation -- Legislative approval required -- Definition -- Exception.§ 63A-1-113
Agency exempt from title.§ 63A-1-114
Rate committee -- Membership -- Duties.