59-1-1710.
652 words·~3 min read·
/ut/title-59/chapter-1/59-1-1710A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Effective 1/1/2017
59-1-1710. Commission to determine portion of an amount subject to levy -- Process for resolution of dispute -- Extension of certain time periods -- District court action -- Rulemaking authority.
(1)In accordance with this section, the commission, in consultation with the depository institution, shall determine the portion of the amount subject to a levy under this part.
(2)The time period for making the determination required by Subsection
(1):
(a)begins on the day on which the commission provides a notice of levy described in Section 59-1-1707 to a depository institution; and
(b)ends on the first business day after a 21-day period beginning on the day described in Subsection (2)(a) .
(3)The commission shall provide notice to a depository institution, no later than the last day of the time period described in Subsection
(2), of the portion of the amount subject to a levy under this part.
(4)The portion of an amount subject to levy under this part that the commission may receive from a depository institution may not exceed the lesser of:
(a)the amount of the liability that is subject to the levy;
(b)the amount the commission would have been able to receive had the commission obtained a writ of garnishment; or
(c)the balance of the delinquent taxpayer's account that a depository institution has secured or will secure in accordance with Section 59-1-1708 minus any amounts that the depository institution holds as a security interest.
(5)As part of the determination required by Subsection
(1), the commission shall allow a delinquent taxpayer to communicate with and provide information to the commission.
(6)The commission shall order a conference between the commission and the delinquent taxpayer in accordance with Section 63G-4-102 if:
(a)the commission finds that there is a dispute as to an issue related to the determination required by Subsection
(1); or
(b)a delinquent taxpayer requests the conference to address a dispute as to an issue related to the determination required by Subsection
(1).
(7)The time period beginning on the day on which the commission orders a conference in accordance with Subsection
(6)and ending on the day on which the conference adjourns may not be included in calculating a time period:
(a)during which a levy is valid;
(b)during which a depository institution is required to secure an amount in accordance with Section 59-1-1708 ;
(c)for making the determination required by Subsection
(1); or
(d)for requiring a depository institution to release a portion of an amount to the commission in accordance with Section 59-1-1711 .
(8)If a conference described in Subsection
(6)does not result in the resolution of the issues related to the determination required by Subsection
(1), a delinquent taxpayer may file an action in district court:
(a)within 14 days after the day on which a conference described in Subsection
(6)adjourns; and
(b)in the district court located in the county of residence or principal place of business of the delinquent taxpayer.
(a)Subject to Subsection (9)(b) , the time period beginning on the day on which a delinquent taxpayer files an action in accordance with Subsection
(8)and ending on the day on which the action becomes final may not be included in calculating a time period:
(i)during which a levy is valid;
(ii)during which a depository institution is required to secure an amount in accordance with Section 59-1-1708 ;
(iii)for making the determination required by Subsection
(1); or
(iv)for requiring a depository institution to release a portion of an amount to the commission in accordance with Section 59-1-1711 .
(b)In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act , the commission may make rules for determining when an action under this section becomes final.
Enacted by Chapter 326 , 2016 General Session