Utah Code § 59-1-1413: Lien for a liability.

(1) In addition to Section 40-6-14, 59-5-108, 59-5-208, 59-12-112, 59-13-302, or 59-13-311, if a person that owes a liability fails to pay that liability after the commission mails notice and demand under Section 59-1-1411, the amount of liability, plus any administrative cost, is a lien in favor of the state upon all property and rights to property, whether real or personal, belonging to that person.

(2) Unless another date is specifically established by law, the lien imposed by this section:

(a) arises at the time the commission makes the assessment of the tax, fee, or charge that is part of the liability; and

(b) continues until the liability and administrative costs described in Subsection (1), or a judgment against the person arising from that liability and administrative costs:

(i) is satisfied; or

(ii) is unenforceable because the time period described in Subsection 59-1-1414(8) has elapsed.