Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-1-1412
Applicability of section -- Delinquent payment -- Notice to third parties
# (1)
(a)
Except as provided in Subsection (1)(b), this section applies to a delinquency in the payment of a liability.
(b)
This section does not apply to a garnishment.
# (2)
If a person is delinquent in the payment of a liability, the commission may mail notice of the amount of the delinquency:
# (a)
to a person that at the time of the receipt of the notice has in that person's possession, under that person's control, or owing to that person:
(i) a credit of the person owing the liability;
(ii) personal property of the person owing the liability; or
(iii) a debt of the person owing the liability; and
# (b)
in accordance with Section 59-1-1404.
# (3)
A person to which the commission mails notice in accordance with this section shall, within 10 days after the date the commission mails the notice, advise the commission of the following in the person's possession, under the person's control, or owing to the person:
# (a)
a credit of the person owing the liability;
# (b)
personal property of the person owing the liability; or
# (c)
a debt of the person owing the liability.
# (4)
A person to which the commission mails notice in accordance with this section may not transfer or make any other disposition of a credit, personal property, or debt described in Subsection (3) until the sooner of:
# (a)
the commission consents to the transfer or disposition; or
# (b)
20 days elapse after the day on which the person provides the commission the information required by Subsection (3).
Source: view the official text
In this chapter (40 sections)
- 59-1-1102 · Disclosure of tax information -- Confidentiality
- 59-1-1302 · Definitions
- 59-1-1303 · Taxpayer disclosure of reportable transactions
- 59-1-1304 · Penalty for taxpayer failure to disclose a reportable…
- 59-1-1305 · Penalty for taxpayer underpayment of tax attributable to a…
- 59-1-1306 · Material advisor disclosure of reportable transactions
- 59-1-1307 · Material advisor maintenance of list
- 59-1-1308 · Material advisor penalties
- 59-1-1309 · Penalty may be waived, reduced, or compromised for…
- 59-1-1402 · Definitions
- 59-1-1402.1 · Exceptions to applicability of this part
- 59-1-1403 · Commission to collect a tax, fee, or charge -- Receipt for…
- 59-1-1404 · Definition -- Mailing procedures -- Rulemaking authority --…
- 59-1-1405 · Notice of deficiency -- Notice of assessment -- Amended…
- 59-1-1406 · Record retention -- Commission estimates tax if person…
- 59-1-1407 · Mathematical errors
- 59-1-1408 · Assessments
- 59-1-1409 · Definition -- Recomputation of amounts due -- Refunds…
- 59-1-1410 · Action for collection of tax, fee, or charge -- Action for…
- 59-1-1411 · Notice and demand
- 59-1-1412 · Applicability of section -- Delinquent payment -- Notice to…
- 59-1-1413 · Lien for a liability
- 59-1-1414 · Warrant procedures -- Judgment -- Notice requirements after…
- 59-1-1415 · Release of lien
- 59-1-1416 · Transferees
- 59-1-1417 · Burden of proof -- Statutory construction
- 59-1-1418 · Suspension of running of statute of limitations
- 59-1-1419 · Venue -- Section does not affect right to seek judicial…
- 59-1-1420 · Administrative garnishment order for liability
- 59-1-1502 · Specie legal tender is legal tender in the state -- Person…
- 59-1-1503 · Nonrefundable credit -- Sales and use tax exemption --…
- 59-1-1505 · Attorney general to enforce part
- 59-1-1506 · Severability clause
- 59-1-1602 · Definitions
- 59-1-1603 · Applicability of part
- 59-1-1604 · Arguments for and against a ballot proposition -- Rebuttal…
- 59-1-1605 · Public meeting requirements
- 59-1-1702 · Definitions
- 59-1-1703 · Depository institution data match system
- 59-1-1704 · Election to enter into an agreement