{"data":{"id":"us-ut/utah-code-59-1-1709","jurisdiction":"us-ut","citation":"Utah Code § 59-1-1709","heading":"Commission to send notice to delinquent taxpayer.","body":"(1) The commission shall, within three business days after the day on which the commission provides a notice of levy described in Section 59-1-1707 to a depository institution, notify a delinquent taxpayer that the commission has issued the notice of levy to the depository institution.\n(2) The notice described in Subsection (1) shall:\n(a) state the amount subject to levy as stated in the notice of levy described in Section 59-1-1707;\n(b) notify the delinquent taxpayer that the depository institution is required to secure the amount subject to levy in accordance with Section 59-1-1708;\n(c) identify each account subject to levy at the depository institution; and\n(d) describe the actions a delinquent taxpayer may take to:\n(i) satisfy the liability; or\n(ii) resolve an issue as to whether the commission has the authority to receive from a depository institution the amount subject to levy at the depository institution.","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-S1709.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"3e1f9d60217dc42c646187b73e7f3b9a75c96b68f3026284c669bb8faed55fbb","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-1-1708","next":"us-ut/utah-code-59-1-1710"},"notice":"GroundRules: Original legal text. Not legal advice."}