Utah Code § 63G-6a-905: Quote, bid, offer, or contract prohibited by person with outstanding tax lien -- Exceptions -- Rejection of quote, bid, or offer.

(1) Except as provided in Subsection (2), a person with an outstanding tax lien in the state may not:

(a) submit a quote, bid, or offer to a procurement unit; or

(b) contract to provide a procurement item to a procurement unit.

(2) Subsection (1) does not apply to the extent that a procurement officer determines it is in the public interest to grant an exception to the requirements of Subsection (1) for a particular quote, bid, offer, or contract specified by the procurement officer.

(3) A procurement unit may reject a quote, bid, or offer submitted in violation of Subsection (1).