Utah Code Ann. § 35A-3-607 – Property subject to execution or lien -- Restriction on transfer or conveyance -- Release of excess amount above liability to obligor.

(1) After receiving notice that an abstract has been docketed and a lien established under this part, a person in possession of any property which may be subject to execution or lien may not pay over, release, sell, transfer, encumber, or convey that property to any person other than the department, unless the person in possession first receives a release or waiver from the department, or a court order releasing the lien or stating that the liability does not exist or has been satisfied.
(2) If a person has in his possession earnings, deposits, accounts, or balances owed to the obligor in excess of $100 over the amount of the liability claimed by the department, that person may, without liability under this part, release the excess to the obligor.