{"data":{"id":"us-ut/utah-code-59-1-1711","jurisdiction":"us-ut","citation":"Utah Code § 59-1-1711","heading":"Depository institution to release portion of amount subject to levy.","body":"(1) Subject to the other provisions of this section, a depository institution shall release the portion of the amount subject to a levy under this part that the commission may receive in accordance with Section 59-1-1710 from the depository institution.\n(2) On the first business day after the day on which the commission provides the notice described in Subsection 59-1-1710(3) to the depository institution, the depository institution shall release the lesser of the following:\n(a) the portion of the amount the commission may receive in accordance with Section 59-1-1710 from the depository institution; or\n(b) the balance of the delinquent taxpayer's account on the first business day after the day on which the commission provides the notice described in Subsection 59-1-1710(3) to the depository institution minus:\n(i) the $10 reimbursement to the depository institution described in Section 59-1-1713; and\n(ii) the fees that an account holder agreed to pay the depository institution to process a writ of garnishment in a deposit agreement.","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-S1711.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"5725bcf367a522f1efa06c065a380793f7b857db1c4d79e2c3eef72586fee71b","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-1-1710","next":"us-ut/utah-code-59-1-1712"},"notice":"GroundRules: Original legal text. Not legal advice."}