Utah Code Title 59. Revenue and Taxation § 59-1-1707. Commission requirement to provide notice of levy to depository institution--Duration of levy

(a) stating that the commission levies an amount equal to the liability of a delinquent taxpayer that is an account holder at the depository institution; and

(b) identifying the account subject to levy.

(a) the day on which the commission releases the levy;

(b) the day on which the delinquent taxpayer satisfies the liability; or

(c) the day on which the depository institution releases, in accordance with Section 59-1-1711, the amounts deposited into the account of the delinquent taxpayer.

(a) if the commission releases a levy, no later than one business day after the day on which the commission releases the levy; or

(b) if a delinquent taxpayer satisfies the liability, no later than one business day after the day on which the delinquent taxpayer satisfies the liability.