Utah Code § 59-12-112: Tax a lien when selling business -- Liability of purchaser.

The tax imposed by this chapter shall be a lien upon the property of any person who sells out the person's business or stock of goods or quits business. Such person shall complete the return provided for under Section 59-12-107, within 30 days after the date the person sold the business or stock of goods, or quit business. Such person's successor in business shall withhold enough of the purchase money to cover the amount of taxes due and unpaid until the former owner produces a receipt from the commission showing that the taxes have been paid, or a certificate that no taxes are due. If the purchaser of a business or stock of goods fails to withhold such purchase money and the taxes are due and unpaid after the 30-day period allowed, the purchaser is personally liable for the payment of the taxes collected and unpaid by the former owner.