Utah Code 59-1-1709. Commission to send notice to delinquent taxpayer
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(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.
Terms Used In Utah Code 59-1-1709
- Delinquent taxpayer: means a person against whom the commission is considered to have obtained a judgment for a liability under Section 59-1-1414. See Utah Code 59-1-1702
- Depository institution: is a depository institution described in Section 7-1-103 that holds or receives deposits, savings, or share accounts. See Utah Code 59-1-1702
- Liability: means the same as that term is defined in Section 59-1-1402. See Utah Code 59-1-1702
- 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) The notice described in Subsection (1) shall:
(2)(a) state the amount subject to levy as stated in the notice of levy described in Section 59-1-1707;
(2)(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;
(2)(c) identify each account subject to levy at the depository institution; and
(2)(d) describe the actions a delinquent taxpayer may take to:
(2)(d)(i) satisfy the liability; or
(2)(d)(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.