{"data":{"id":"us-ut/utah-code-59-1-1708","jurisdiction":"us-ut","citation":"Utah Code § 59-1-1708","heading":"Depository institution requirement to secure amount subject to levy in account holder's account.","body":"(1) Subject to Subsection (2), before the later of two business days after the day on which, or 48 hours after the time at which, a depository institution receives a notice of levy described in Section 59-1-1707 from the commission, the depository institution shall secure the amount subject to levy in a delinquent taxpayer's account by prohibiting:\n(a) any person that has access to the delinquent taxpayer's account from accessing the amount; or\n(b) the transfer or other disposition of the amount.\n(2) For purposes of Subsection (1), a depository institution shall secure an amount subject to levy regardless of whether a person other than the delinquent taxpayer has access to the account or is an account holder.","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-S1708.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"d26588b0dbcac2f26640d7da8885862cde543aa3501ec56cc40b9ae7b85ed7e3","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-1-1707","next":"us-ut/utah-code-59-1-1709"},"notice":"GroundRules: Original legal text. Not legal advice."}