Utah Code § 63A-3-301: Definitions.

As used in this part:

(1) "Account receivable" or "receivable" means any amount due the state or any other governmental entity within the state as a result of a judgment, citation, tax, or administrative order, or for which materials or services have been provided but for which payment has not been received by the servicing unit.

(2) "Debtor" means a party that owes, or is alleged to owe, an account receivable.

(3) "Division" means the Division of Finance, created in Section 63A-3-101.

(4) "Lien" means the lien described in Section 63A-3-307.

(5) "Local agency" means a nonprofit entity organized by participating political subdivisions to act on behalf of the participating political subdivisions with respect to the office's efforts to collect accounts receivable of participating political subdivisions through administrative offsets.

(6) "Mail" means United States Postal Service first class mail to the intended recipient's last known address.

(7) "Participating political subdivision" means a political subdivision that has entered into an agreement with a local agency authorizing the local agency to act on behalf of the political subdivision with respect to the office's efforts to collect accounts receivable of the political subdivision through administrative offsets.

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