Utah Statutes
§ 63A-3-307 — Liens.
Utah·Title 63A Utah Government Operations Code·Ch. 63A-3 Division of Finance·Part 63A-3-3 Accounts Receivable Collection
(1)The following shall constitute a lien in the amount of the receivable plus interest, penalties, and collection costs allowed by law against any state income tax overpayment, refund, or other funds in possession of the state or other governmental entity, that are due or to become due the debtor:
(1)(a) a judgment, citation, tax, or administrative order issued by any agency, court, or other authority of the state, or by any political subdivision;
(1)(b) an amount, that has at any point been unpaid for 90 days or more, due the state or other governmental entity for which materials or services have been provided but for which payment has not been received by the servicing unit; or
(1)(c) an amount, that:
(1)(c)(i) the debtor is statutorily required to pay to the state or other governmental
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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.