63A-3-305. Hearing requested -- Notice to debtor.

290 words·~1 min read·/ut/title-63a/chapter-3/63a-3-305

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Effective 5/1/2024

(1)If a written response is received by the state or other governmental entity within 21 days from the date of the notice required by Section 63A-3-303 and a hearing is requested in the written response, the state or other governmental entity shall:

(a)set a hearing date within 28 days of the receipt of the response; and

(b)mail written notice of the hearing to the debtor at least 14 days before the date of the hearing.

(a)Notwithstanding Subsection (1), the state or other governmental entity is not required to set a hearing if the state or governmental entity releases its lien.

(b)The state or other governmental entity may release a lien on a specific tax overpayment, a specific refund, or a specific amount of funds, without the release affecting subsequent or previous levies or liens under this part.

(c)Each instance the state or other governmental entity, in response to a written request for a hearing from a debtor, releases a lien under this section, the state or other governmental entity releasing the lien shall, within a reasonable amount of time, send written notice to the debtor indicating that the lien has been released and to which year or years the release applies.

(3)A written request for hearing received under this part is a request for agency action under Title 63G, Chapter 4, Administrative Procedures Act.

(4)This part does not prevent a debtor from challenging a debt through other lawful means that may be available to a debtor.

(5)A written request under this part is the sole manner to dispute a levy under this part.

Amended by Chapter 398 , 2024 General Session