{"data":{"id":"us-ut/utah-code-63a-3-501","jurisdiction":"us-ut","citation":"Utah Code § 63A-3-501","heading":"Definitions.","body":"As used in this part:\n(1)\n(a) \"Accounts receivable\" or \"receivables\" means any amount due to a state agency from an entity for which payment has not been received by the state agency that is servicing the debt.\n(b) \"Accounts receivable\" includes:\n(i) unpaid fees, licenses, taxes, loans, overpayments, fines, forfeitures, surcharges, costs, contracts, interest, penalties, third-party claims, sale of goods, sale of services, claims, and damages;\n(ii) a civil accounts receivable; and\n(iii) a civil judgment of restitution.\n(c) \"Accounts receivable\" does not include a criminal accounts receivable.\n(2) \"Administrative offset\" means:\n(a) a reduction of an individual's tax refund or other payments due to the individual to reduce or eliminate accounts receivable that the individual owes to a state agency; and\n(b) a reduction of an entity's tax refund or other payments due to the entity to reduce or eliminate accounts receivable that the entity owes to a state agency.\n(3) \"Civil accounts receivable\" means the same as that term is defined in Section 77-32b-102.\n(4) \"Civil judgment of restitution\" means the same as that term is defined in Section 77-32b-102.\n(5) \"Criminal accounts receivable\" means the same as that term is defined in Section 77-32b-102.\n(6) \"Entity\" means an individual, a corporation, partnership, or other organization that pays taxes to, or does business, with the state.\n(7) \"Office\" means the Office of State Debt Collection created in Section 63A-3-502.\n(8) \"Past due\" means any accounts receivable that the state has not received by the payment due date.\n(9) \"Political subdivision\" means the same as that term is defined in Section 63G-7-102.\n(10) \"Restitution\" means the same as that term is defined in Section 77-38b-102.\n(11)\n(a) \"State agency\" includes:\n(i) an executive branch agency;\n(ii) the legislative branch of state government; and\n(iii) the judicial branches of state government, including justice courts.\n(b) \"State agency\" does not include:\n(i) any institution of higher education;\n(ii) except in Subsection 63A-3-502(7)(g), the State Tax Commission; or\n(iii) the administrator of the Uninsured Employers' Fund appointed by the Labor Commissioner under Section 34A-2-704, solely for the purposes of collecting money required to be deposited into the Uninsured Employers' Fund under:\n(A) Section 34A-1-405;\n(B) Title 34A, Chapter 2, Workers' Compensation Act; or\n(C) Title 34A, Chapter 3, Utah Occupational Disease Act.\n(12) \"Writing-off\" means the removal of an accounts receivable from an agency's accounts receivable records but does not necessarily eliminate further collection efforts.","path":["Title 63A Utah Government Operations Code","Chapter 63A-3 Division of Finance","Part 63A-3-5 Office of State Debt Collection"],"source_url":"https://le.utah.gov/xcode/Title63A/Chapter3/63A-3-S501.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"a32cb980fd2ebfc84250d64890405cffe2b3ff036be05ec15589cdca1d4289eb","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-63a-3-404","next":"us-ut/utah-code-63a-3-502"},"notice":"GroundRules: Original legal text. Not legal advice."}