Utah Code Ann. § 59-1-1712

Limitations on commission authority to levy.

Effective Jan 1, 2017Enacted by Chapter 326, 2016 General Session
  1. (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.
  2. (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and requirements of this part on an account subject to a previous levy under this part if that previous levy is no longer valid.

Enacted by Chapter 326, 2016 General Session

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