59-1-1712. Limitations on commission authority to levy.
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Effective 1/1/2017
59-1-1712. Limitations on commission authority to levy.
(1)During the time period that a levy the commission imposes on the account of a delinquent taxpayer is valid, the commission may not impose another levy on that account.
(2)The commission may impose a levy in accordance with the procedures and requirements of this part on an account subject to a previous levy under this part if that previous levy is no longer valid.
Enacted by Chapter 326 , 2016 General Session