As used in this part:

1. (1)

   1. (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.

   2. (b) "Accounts receivable" includes:

      1. (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;
      2. (ii) a civil accounts receivable; and
      3. (iii) a civil judgment of restitution.
   3. (c) "Accounts receivable" does not include a criminal accounts receivable.

2. (2) "Administrative offset" means:

   1. (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
   2. (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.
3. (3) "Civil accounts receivable" means the same as that term is defined in Section 77-32b-102.
4. (4) "Civil judgment of restitution" means the same as that term is defined in Section 77-32b-102.
5. (5) "Criminal accounts receivable" means the same as that term is defined in Section 77-32b-102.
6. (6) "Entity" means an individual, a corporation, partnership, or other organization that pays taxes to, or does business, with the state.
7. (7) "Office" means the Office of State Debt Collection created in Section 63A-3-502.
8. (8) "Past due" means any accounts receivable that the state has not received by the payment due date.
9. (9) "Political subdivision" means the same as that term is defined in Section 63G-7-102.
10. (10) "Restitution" means the same as that term is defined in Section 77-38b-102.

11. (11)

    1. (a) "State agency" includes:

       1. (i) an executive branch agency;
       2. (ii) the legislative branch of state government; and
       3. (iii) the judicial branches of state government, including justice courts.

    2. (b) "State agency" does not include:

       1. (i) any institution of higher education;
       2. (ii) except in Subsection 63A-3-502(7)(g), the State Tax Commission; or

       3. (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:

          1. (A) Section 34A-1-405;
          2. (B) Title 34A, Chapter 2, Workers' Compensation Act; or
          3. (C) Title 34A, Chapter 3, Utah Occupational Disease Act.
12. (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.

Amended by Chapter 260, 2021 General Session