Utah Code Title 59. Revenue and Taxation § 59-1-1710. Commission to determine portion of an amount subject to levy--Process for resolution of dispute--Extension of certain time periods--District court action--Rulemaking authority

(a) begins on the day on which the commission provides a notice of levy described in Section 59-1-1707 to a depository institution; and

(b) ends on the first business day after a 21-day period beginning on the day described in Subsection (2)(a).

(a) the amount of the liability that is subject to the levy;

(b) the amount the commission would have been able to receive had the commission obtained a writ of garnishment; or

(c) the balance of the delinquent taxpayer's account that a depository institution has secured or will secure in accordance with Section 59-1-1708 minus any amounts that the depository institution holds as a security interest.

(a) the commission finds that there is a dispute as to an issue related to the determination required by Subsection (1); or

(b) a delinquent taxpayer requests the conference to address a dispute as to an issue related to the determination required by Subsection (1).

(a) during which a levy is valid;

(b) during which a depository institution is required to secure an amount in accordance with Section 59-1-1708;

(c) for making the determination required by Subsection (1); or

(d) for requiring a depository institution to release a portion of an amount to the commission in accordance with Section 59-1-1711.

(a) within 14 days after the day on which a conference described in Subsection (6) adjourns; and

(b) in the district court located in the county of residence or principal place of business of the delinquent taxpayer.

(9)(a) Subject to Subsection (9)(b), the time period beginning on the day on which a delinquent taxpayer files an action in accordance with Subsection (8) and ending on the day on which the action becomes final may not be included in calculating a time period:

(b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules for determining when an action under this section becomes final.