Utah Statutes

§ 63A-3-308 — Judicial review -- Effect on lien.

Utah § 63A-3-308
JurisdictionUtah
Title 63AUtah Government Operations Code
Ch. 63A-3Division of Finance
Part 63A-3-3Accounts Receivable Collection

This text of Utah § 63A-3-308 (Judicial review -- Effect on lien.) 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-3-308 (2026).

Text

(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
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Bluebook (online)
Utah § 63A-3-308, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/63A-3-308.