Title 63A. Utah Administrative Services Code Chapter 1

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63A-3-307 Liens.

(1) The following shall constitute a lien in the amount of the receivable plus interest, penalties, and collection costs allowed by law against any state income tax overpayment or refund due or to become due the debtor:

(a) a judgment, citation, tax, or administrative order issued by any agency, court, or other authority of the state, or by any political subdivision; or

(b) an amount, that has at any point been unpaid for 90 days or more, due the state or other governmental entity for which materials or services have been provided but for which payment has not been received by the servicing unit.

(2) The lien created by this section shall, for the purposes of Section 59-10-529 only, be considered a judgment.

Amended by Chapter 297, 2020 General Session

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