59-1-1709. Commission to send notice to delinquent taxpayer.
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Effective 1/1/2017
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.
Enacted by Chapter 326 , 2016 General Session