Utah Statutes
§ 63A-3-308 — Judicial review -- Effect on lien.
Utah·Title 63A Utah Government Operations Code·Ch. 63A-3 Division of Finance·Part 63A-3-3 Accounts Receivable Collection
(1)Agency and judicial review of decisions from hearings conducted under this part are subject to review in accordance with Title 63G, Chapter 4, Administrative Procedures Act.
(2)The state or other governmental entity may retain in its possession a debtor's tax overpayment, refund, or other funds subject to a lien under this part, while a decision from a hearing conducted under this part is being reviewed by an agency, court, or other authority of the state pursuant to Title 63G, Chapter 4, Administrative Procedures Act.
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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.