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Utah Administrative Code

Rule 3

Utah Admin. Code R21-3

Debt Collection Through Administrative Offset

Effective Feb 13, 2025Government Operations

1Purpose 2Authority 3Definitions 4Eligible Accounts Receivable 5Submission of Accounts Receivable to the Division 6Control of Matched Tax Overpayments or Payment Due to Entity by the Division 7Notification to Debtors 8Notification and Response 9Treatment of Injured Spouse Forms 10Offsetting Matched Accounts 11Release of Matched Accounts by the Division 12Release of Offset Funds by the Division 13Credit of Accounts Receivable 14Administrative Fee