{"data":{"id":"us-ut/utah-code-59-1-1707","jurisdiction":"us-ut","citation":"Utah Code § 59-1-1707","heading":"Commission requirement to provide notice of levy to depository institution -- Duration of levy.","body":"(1) The commission shall provide, within three business days after a depository institution provides the commission information described in Section 59-1-1706, a notice of levy to the depository institution by electronic means:\n(a) stating that the commission levies an amount equal to the liability of a delinquent taxpayer that is an account holder at the depository institution; and\n(b) identifying the account subject to levy.\n(2) A levy described in Subsection (1) is valid until the earlier of:\n(a) the day on which the commission releases the levy;\n(b) the day on which the delinquent taxpayer satisfies the liability; or\n(c) the day on which the depository institution releases, in accordance with Section 59-1-1711, the amounts deposited into the account of the delinquent taxpayer.\n(3) The commission shall provide notice to a depository institution by electronic means:\n(a) if the commission releases a levy, no later than one business day after the day on which the commission releases the levy; or\n(b) if a delinquent taxpayer satisfies the liability, no later than one business day after the day on which the delinquent taxpayer satisfies the liability.","path":["Title 59 Revenue and Taxation","Chapter 59-1 General Taxation Policies","Part 59-1-17 Depository Institution Data Match System and Levy Act"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter1/59-1-S1707.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"a6cc0a74673b39caee92f14d112476e4dd02067584a0ff7a6743c9fa919aabb8","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-1-1706","next":"us-ut/utah-code-59-1-1708"},"notice":"GroundRules: Original legal text. Not legal advice."}