Utah Code § 59-1-1709 — Commission to send notice to delinquent taxpayer

(1)
The commission shall, within three business days after the day on which the commission provides a notice of levy described in Section 59-1-1707 to a depository institution, notify a delinquent taxpayer that the commission has issued the notice of levy to the depository institution.
(2)
The notice described in Subsection (1) shall:
(a)
state the amount subject to levy as stated in the notice of levy described in Section 59-1-1707;
(b)
notify the delinquent taxpayer that the depository institution is required to secure the amount subject to levy in accordance with Section 59-1-1708;
(c)
identify each account subject to levy at the depository institution; and
(d)
describe the actions a delinquent taxpayer may take to:
(i)
satisfy the liability; or
(ii)
resolve an issue as to whether the commission has the authority to receive from a depository institution the amount subject to levy at the depository institution.