Utah Code § 59-1-1714 — Amount levied or released in error -- Rulemaking authority

(1)
If the commission levies an amount in error, the commission shall:
(a)
pay the cost of a depository institution charge incurred as a result of the levy; or
(b)
if a person other than the commission pays the depository institution charge, reimburse the person for the depository institution charge incurred as a result of the levy.
(2)
If a depository institution releases an amount in an account holder's account to the commission in error, the commission shall return the amount to the depository institution by electronic means for deposit into the account holder's account.
(3)
In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules prescribing:
(a)
what constitutes levying or releasing an amount in error; and
(b)
the depository institution charges the commission shall pay.