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Current as of January 01, 2025 | Updated by Findlaw Staff
(1) The commission shall, within three business days after the day on which the commission provides a notice of levy described in Section 59-1-1707 to a depository institution, notify a delinquent taxpayer that the commission has issued the notice of levy to the depository institution.
(2) The notice described in Subsection (1) shall:
(a) state the amount subject to levy as stated in the notice of levy described in Section 59-1-1707;
(b) notify the delinquent taxpayer that the depository institution is required to secure the amount subject to levy in accordance with Section 59-1-1708;
(c) identify each account subject to levy at the depository institution; and
(d) describe the actions a delinquent taxpayer may take to:
(i) satisfy the liability; or
(ii) resolve an issue as to whether the commission has the authority to receive from a depository institution the amount subject to levy at the depository institution.
Cite this article: FindLaw.com - Utah Code Title 59. Revenue and Taxation § 59-1-1709. Commission to send notice to delinquent taxpayer - last updated January 01, 2025 | https://codes.findlaw.com/ut/title-59-revenue-and-taxation/ut-code-sect-59-1-1709/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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