63A-3-501. Definitions.

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

Effective 7/1/2021

As used in this part:

(a)"Accounts receivable" or "receivables" means any amount due to a state agency from an entity for which payment has not been received by the state agency that is servicing the debt.

(b)"Accounts receivable" includes:

(i)unpaid fees, licenses, taxes, loans, overpayments, fines, forfeitures, surcharges, costs, contracts, interest, penalties, third-party claims, sale of goods, sale of services, claims, and damages;

(ii)a civil accounts receivable; and

(iii)a civil judgment of restitution.

(c)"Accounts receivable" does not include a criminal accounts receivable.

(2)"Administrative offset" means:

(a)a reduction of an individual's tax refund or other payments due to the individual to reduce or eliminate accounts receivable that the individual owes to a state agency; and

(b)a reduction of an entity's tax refund or other payments due to the entity to reduce or eliminate accounts receivable that the entity owes to a state agency.

(3)"Civil accounts receivable" means the same as that term is defined in Section 77-32b-102 .

(4)"Civil judgment of restitution" means the same as that term is defined in Section 77-32b-102 .

(5)"Criminal accounts receivable" means the same as that term is defined in Section 77-32b-102 .

(6)"Entity" means an individual, a corporation, partnership, or other organization that pays taxes to, or does business, with the state.

(7)"Office" means the Office of State Debt Collection created in Section 63A-3-502 .

(8)"Past due" means any accounts receivable that the state has not received by the payment due date.

(9)"Political subdivision" means the same as that term is defined in Section 63G-7-102 .

(10)"Restitution" means the same as that term is defined in Section 77-38b-102 .

(a)"State agency" includes:

(i)an executive branch agency;

(ii)the legislative branch of state government; and

(iii)the judicial branches of state government, including justice courts.

(b)"State agency" does not include:

(i)any institution of higher education;

(ii)except in Subsection 63A-3-502(7)(g) , the State Tax Commission; or

(iii)the administrator of the Uninsured Employers' Fund appointed by the Labor Commissioner under Section 34A-2-704 , solely for the purposes of collecting money required to be deposited into the Uninsured Employers' Fund under:

(A)Section 34A-1-405 ;

(B)Title 34A, Chapter 2, Workers' Compensation Act ; or

(C)Title 34A, Chapter 3, Utah Occupational Disease Act .

(12)"Writing-off" means the removal of an accounts receivable from an agency's accounts receivable records but does not necessarily eliminate further collection efforts.

Amended by Chapter 260 , 2021 General Session