Utah Code § 59-1-1707 — Commission requirement to provide notice of levy to depository institution -- Duration of levy

(1)
The commission shall provide, within three business days after a depository institution provides the commission information described in Section 59-1-1706, a notice of levy to the depository institution by electronic means:
(a)
stating that the commission levies an amount equal to the liability of a delinquent taxpayer that is an account holder at the depository institution; and
(b)
identifying the account subject to levy.
(2)
A levy described in Subsection (1) is valid until the earlier of:
(a)
the day on which the commission releases the levy;
(b)
the day on which the delinquent taxpayer satisfies the liability; or
(c)
the day on which the depository institution releases, in accordance with Section 59-1-1711, the amounts deposited into the account of the delinquent taxpayer.
(3)
The commission shall provide notice to a depository institution by electronic means:
(a)
if the commission releases a levy, no later than one business day after the day on which the commission releases the levy; or
(b)
if a delinquent taxpayer satisfies the liability, no later than one business day after the day on which the delinquent taxpayer satisfies the liability.