2006 Utah Code - 59-5-112 — Failure to pay tax -- Warrant.

     59-5-112.   Failure to pay tax -- Warrant.
     If the tax or any part of it imposed by this chapter is not paid when due, the commission may issue a warrant, in duplicate under its official seal, directed to the sheriff of any county of the state, commanding the sheriff to levy upon and sell the real and personal property of the taxpayer found within the county for the payment of the amount due, with the added penalties, interest, and the cost of executing the warrant, and to return the warrant to the commission and pay to it the money collected within a specified time, but not more than 60 days from the date of the warrant.

Repealed and Re-enacted by Chapter 4, 1988 General Session