Utah Code 63A-3-307. Liens
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(1) The following shall constitute a lien in the amount of the receivable plus interest, penalties, and collection costs allowed by law against any state income tax overpayment, refund, or other funds in possession of the state or other governmental entity, that are due or to become due the debtor:
Terms Used In Utah Code 63A-3-307
- Agency: means a board, commission, institution, department, division, officer, council, office, committee, bureau, or other administrative unit of the state, including the agency head, agency employees, or other persons acting on behalf of or under the authority of the agency head, the Legislature, the courts, or the governor, but does not mean a political subdivision of the state, or any administrative unit of a political subdivision of the state. See Utah Code 63A-1-103
- Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
- 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 - Political subdivision: means the same as that term is defined in Section
63G-7-102 . 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 judgment, citation, tax, or administrative order issued by any agency, court, or other authority of the state, or by any political subdivision;
(1)(b) an amount, that has at any point been unpaid for 90 days or more, due the state or other governmental entity for which materials or services have been provided but for which payment has not been received by the servicing unit; or
(1)(c) an amount, that:
(1)(c)(i) the debtor is statutorily required to pay to the state or other governmental entity; and
(1)(c)(ii) has, at any point, been unpaid for at least 90 days.
(2) The lien created by this section shall, for the purposes of Section 59-10-529 only, be considered a judgment.
(3) Nothing under Title 63G, Chapter 7, Part 6, Legal Actions Under this Chapter – Procedures, Requirements, Damages, and Limitations on Judgments, prohibits the state or other governmental entity from executing on a lien under this section.