Utah Code 63A-3-306. Hearing examiner — Procedures — Adjudicative proceedings
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Terms Used In Utah Code 63A-3-306
- Debtor: means a party that owes, or is alleged to owe, an account receivable. 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
(1)(a) A hearing requested under this part shall be held before a hearing examiner designated by the state or other governmental entity setting the hearing.
(1)(b) The hearing examiner may not be an officer or employee of the entity in state government responsible for collecting or administering the account.
(2) The state or other governmental entity shall comply with the procedures and requirements of Title 63G, Chapter 4, Administrative Procedures Act, in its adjudicative proceedings.
(3) If a hearing examiner determines a receivable is owed, in whole or in part:
(3)(a) the state or other governmental entity may levy the debtor‘s income tax overpayment, refund, or other funds subject to a lien under this part, as specified in the notice to the debtor, up to the amount of the receivable determined to be owed, plus interest, penalties, and collection costs allowed by law and collect the balance, including as provided in Section 63A-3-307 ; and
(3)(b) the state or other governmental entity may charge the debtor reasonable, actual collection costs for amounts charged by the hearing examiner for the debtor’s hearing.