{"data":{"id":"us-ut/utah-code-59-1-1712","jurisdiction":"us-ut","citation":"Utah Code § 59-1-1712","heading":"Limitations on commission authority to levy.","body":"(1) During the time period that a levy the commission imposes on the account of a delinquent taxpayer is valid, the commission may not impose another levy on that account.\n(2) The commission may impose a levy in accordance with the procedures and requirements of this part on an account subject to a previous levy under this part if that previous levy is no longer valid.","path":["Title 59 Revenue and Taxation","Chapter 59-1 General Taxation Policies","Part 59-1-17 Depository Institution Data Match System and Levy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-S1712.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"16f2181faea5830afa45c9c0916652b60372141a7d091a57db4524a9a8713ff1","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-1-1711","next":"us-ut/utah-code-59-1-1713"},"notice":"GroundRules: Original legal text. Not legal advice."}