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Utah Code — Title 59 (Revenue and Taxation)

Utah Code § 59-1-1714

Amount levied or released in error -- Rulemaking authority

Official textle.utah.gov

# (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.

Last amended: Enacted by Chapter 326, 2016 General Session

Source: view the official text

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In this chapter (40 sections)
  1. 59-1-1405 · Notice of deficiency -- Notice of assessment -- Amended…
  2. 59-1-1406 · Record retention -- Commission estimates tax if person…
  3. 59-1-1407 · Mathematical errors
  4. 59-1-1408 · Assessments
  5. 59-1-1409 · Definition -- Recomputation of amounts due -- Refunds…
  6. 59-1-1410 · Action for collection of tax, fee, or charge -- Action for…
  7. 59-1-1411 · Notice and demand
  8. 59-1-1412 · Applicability of section -- Delinquent payment -- Notice to…
  9. 59-1-1413 · Lien for a liability
  10. 59-1-1414 · Warrant procedures -- Judgment -- Notice requirements after…
  11. 59-1-1415 · Release of lien
  12. 59-1-1416 · Transferees
  13. 59-1-1417 · Burden of proof -- Statutory construction
  14. 59-1-1418 · Suspension of running of statute of limitations
  15. 59-1-1419 · Venue -- Section does not affect right to seek judicial…
  16. 59-1-1420 · Administrative garnishment order for liability
  17. 59-1-1502 · Specie legal tender is legal tender in the state -- Person…
  18. 59-1-1503 · Nonrefundable credit -- Sales and use tax exemption --…
  19. 59-1-1505 · Attorney general to enforce part
  20. 59-1-1506 · Severability clause
  21. 59-1-1602 · Definitions
  22. 59-1-1603 · Applicability of part
  23. 59-1-1604 · Arguments for and against a ballot proposition -- Rebuttal…
  24. 59-1-1605 · Public meeting requirements
  25. 59-1-1702 · Definitions
  26. 59-1-1703 · Depository institution data match system
  27. 59-1-1704 · Election to enter into an agreement
  28. 59-1-1705 · Requirement to access depository institution data match…
  29. 59-1-1706 · Requirement for a depository institution to provide…
  30. 59-1-1707 · Commission requirement to provide notice of levy to…
  31. 59-1-1708 · Depository institution requirement to secure amount subject…
  32. 59-1-1709 · Commission to send notice to delinquent taxpayer
  33. 59-1-1710 · Commission to determine portion of an amount subject to…
  34. 59-1-1711 · Depository institution to release portion of amount subject…
  35. 59-1-1712 · Limitations on commission authority to levy
  36. 59-1-1713 · Commission payment to depository institution to secure…
  37. 59-1-1714 · Amount levied or released in error -- Rulemaking authority
  38. 59-1-1715 · Limits on a depository institution's authority to disclose…
  39. 59-1-1716 · Limits on depository institution liability
  40. 59-1-1717 · Confidentiality of information
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