Title 63A. Utah Administrative Services Code Chapter 1

Part 5 Office of State Debt Collection

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Part 5
Office of State Debt Collection

63A-3-501 Definitions.

          As used in this part:


(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.

(b) “Accounts receivable” includes unpaid fees, licenses, taxes, loans, overpayments, fines, forfeitures, surcharges, costs, contracts, interest, penalties, restitution to victims, third-party claims, sale of goods, sale of services, claims, and damages.

(2) “Administrative offset” means:

(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

(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) “Entity” means an individual, a corporation, partnership, or other organization that pays taxes to or does business with the state.

(4) “Office” means the Office of State Debt Collection established by this part.

(5) “Past due” means any accounts receivable that the state has not received by the payment due date.

(6) “Political subdivision” means the same as that term is defined in Section 63G-7-102.

(7) “Restitution to victims” means restitution ordered by a court to be paid to a victim of an offense in a criminal or juvenile proceeding.


(a) “State agency” includes:

(i) an executive branch agency;

(ii) the legislative branch of state government; and

(iii) the judicial branches of state government, including justice courts.

(b) “State agency” does not include:

(i) any institution of higher education;

(ii) except in Subsection 63A-3-502(7)(g), the State Tax Commission; or

(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:

(A) Section 34A-1-405;

(B)Title 34A, Chapter 2, Workers’ Compensation Act; or

(C)Title 34A, Chapter 3, Utah Occupational Disease Act.

(9) “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 129, 2016 General Session
Amended by Chapter 298, 2016 General Session

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