GroundRules
Utah Code § 59-1-1712: Limitations on commission authority to levy.
Where this section sits in the code
- Title 59 Revenue and Taxation
- Chapter 59-1 General Taxation Policies
- Part 59-1-17 Depository Institution Data Match System and Levy Act
(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and requirements of this part on an account subject to a previous levy under this part if that previous levy is no longer valid.
Collected 2026-09-03T11:34:33Z. Source file · JSON