Utah Code 63A-3-303. Notice to debtor — Contents — Joint filers
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(1) For each instance when the state or any other governmental entity executes, or intends to execute, on a lien created by Section 63A-3-307 , the state or entity to which the receivable is owed shall send a notice by mail to the debtor at the debtor’s last-known address.
Terms Used In Utah Code 63A-3-303
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Debtor: means a party that owes, or is alleged to owe, an account receivable. See Utah Code 63A-3-301
- Lien: A claim against real or personal property in satisfaction of a debt.
- Lien: means the lien described in Section
63A-3-307 . See Utah Code 63A-3-301 - Mail: means United States Postal Service first class mail to the intended recipient's last known address. See Utah Code 63A-3-301
- receivable: means any amount due the state or any other governmental entity within the state as a result of a judgment, citation, tax, or administrative order, or for which materials or services have been provided but for which payment has not been received by the servicing unit. See Utah Code 63A-3-301
- 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 required by Subsection (1) shall contain:
(2)(a) the date and amount of the receivable;
(2)(b) a demand for immediate payment of the amount;
(2)(c) a statement of the right of the debtor to file a written response to the notice, to request a hearing within 21 days of the date of the notice, to be represented at the hearing, and to appeal any decision of the hearing examiner;
(2)(d) the time within which a written response must be received from the debtor;
(2)(e) a statement notifying the debtor that the state may obtain an order and execute upon income tax overpayments or refunds of the debtor if:
(2)(e)(i) the debtor fails to timely respond to the notice; or
(2)(e)(ii) a hearing is held and the hearing officer decides against the debtor;
(2)(f) the address to which the debtor may send a written request for a hearing; and
(2)(g) the amount of the tax overpayment, refund, or other funds subject to a lien under this part, on which the state or governmental entity executes or intends to execute the lien.
(3) Notwithstanding Subsection (1), if the Office of State Debt Collection has agreed to collect a receivable, the Office of State Debt Collection may send the notice required by Subsection (1) instead of the entity to which the receivable is owed.
(4) Unless otherwise prohibited by law, the state or other governmental entity shall also send the notice required under this section to each individual who is a joint filer with a debtor of an affected tax filing, if the state or other governmental entity attempting to levy a debtor’s tax overpayment, refund, or other funds subject to a lien under this part is aware of the joint filer.