2006 Utah Code - 59-7-526 — Collection of tax by warrant.

     59-7-526.   Collection of tax by warrant.
     If the entire tax 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 him to levy upon and sell the real and personal property of the taxpayer found within his county, for the payment of the amount due, with the added penalties, interest, and the cost of executing the warrant, and to return such warrant to the commission and pay to it the money collected by virtue thereof by a time to be therein specified, not more than 60 days from the date of the warrant.

Renumbered and Amended by Chapter 169, 1993 General Session