Utah Code 59-1-1413. Lien for a liability
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(1) In addition to Section 40-6-14 , 59-5-108 , 59-5-208 , 59-11-110 , 59-12-112 , 59-13-302 , or 59-13-311 , if a person that owes a liability fails to pay that liability after the commission mails notice and demand under Section 59-1-1411 , the amount of liability, plus any administrative cost, is a lien in favor of the state upon all property and rights to property, whether real or personal, belonging to that person.
Terms Used In Utah Code 59-1-1413
- Administrative cost: means a fee imposed to cover:(1)(a) the cost of filing;(1)(b) the cost of administering a garnishment;(1)(c) the amount the commission pays to a depository institution in accordance with Part 17, Depository Institution Data Match System and Levy Act; or(1)(d) a cost similar to Subsections (1)(a) through (c) as determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act. See Utah Code 59-1-1402
- Liability: means the following that a person is required to remit to the commission:
(5)(a) a tax, fee, or charge;(5)(b) an addition to a tax, fee, or charge;(5)(c) an administrative cost;(5)(d) interest that accrues in accordance with Section 59-1-402; or(5)(e) a penalty that accrues in accordance with Section 59-1-401. See Utah Code 59-1-1402- Lien: A claim against real or personal property in satisfaction of a debt.
- Person: means :
(24)(a) an individual;(24)(b) an association;(24)(c) an institution;(24)(d) a corporation;(24)(e) a company;(24)(f) a trust;(24)(g) a limited liability company;(24)(h) a partnership;(24)(i) a political subdivision;(24)(j) a government office, department, division, bureau, or other body of government; and(24)(k) any other organization or entity. See Utah Code 68-3-12.5- Property: includes both real and personal property. See Utah Code 68-3-12.5
- State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
(2) Unless another date is specifically established by law, the lien imposed by this section:(2)(a) arises at the time the commission makes the assessment of the tax, fee, or charge that is part of the liability; and(2)(b) continues until the liability and administrative costs described in Subsection(1) , or a judgment against the person arising from that liability and administrative costs:(2)(b)(i) is satisfied; or(2)(b)(ii) is unenforceable because the time period described in Subsection59-1-1414(8) has elapsed. - Liability: means the following that a person is required to remit to the commission: