59-1-1101. Private collection of tax -- Fee.
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Effective 7/1/2021
59-1-1101. Private collection of tax -- Fee.
(1)The commission is authorized to employ private collectors for the collection of accounts that are unpaid over 12 months after the assessment date.
(2)Up to, but no more than, 33% of the money collected may be used to offset the payment to a private collector.
(3)The commission may authorize a private collector described in Subsection
(1)to contract with a third party for services for the collection of accounts that the commission refers to the private collector.
Amended by Chapter 393 , 2021 General Session