Utah Code § 59-1-1712

Limitations on commission authority to levy.

Last amended: 2016Year: 2026Length: 66 wordsOfficial source
(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) 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and requirements of this part on an account subject to a previous levy under this part if that previous levy is no longer valid.
Utah Code § 59-1-1712: Limitations on commission authority to levy. | Justis AI