2006 Utah Code - 59-10-528 — Collection, levy, and liens.

     59-10-528.   Collection, levy, and liens.
     (1) The taxes imposed by this chapter shall be collected by the commission, and it may establish the mode or time for the collection of any amount determined to be due under this chapter if not otherwise specified. The commission shall, upon request, give a receipt for any sum collected under this chapter. The commission may designate agents for the purposes of collecting income taxes and shall require from each of them an adequate bond.
     (2) The commission shall as soon as practicable give notice to each person liable for any amount of tax, addition to tax, penalty, or interest, which has been assessed but remains unpaid, stating the amount and demanding payment thereof. Such notice shall be left at the dwelling or usual place of business of such person or shall be sent by mail to such person's last known address. If any tax is assessed prior to the last date (including any date fixed by extension) prescribed for payment of such tax, payment of such tax may not be demanded until after such date unless the commission determines that collection would be jeopardized by delay.
     (3) If any person liable under this chapter for the payment of any tax, addition to tax, penalty, or interest neglects or refuses to pay the same within ten days after notice and demand for payment has been given to such person under Subsection (2), 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 such person's real and personal property for the payment of the amount assessed, plus the cost of executing the warrant, and to return such warrant to the commission and pay to it the money collected by virtue thereof within 60 days after the receipt of the warrant. If the commission finds that the collection of the tax or other amount is in jeopardy, notice and demand for immediate payment of such tax may be made by the commission and upon failure or refusal to pay such tax or other amount the commission may issue a warrant without regard to the ten-day period provided in this subsection.
     (4) Any sheriff who receives a warrant under Subsection (3) shall within five days thereafter file the duplicate copy with the clerk of the district court of the appropriate county. The clerk of such court shall thereupon enter in the judgment docket, in the column for judgment debtors, the name of the taxpayer mentioned in the warrant, and, in appropriate columns, the tax or other amounts for which the warrant is issued and the date when such copy is filed. Such amount shall thereupon be a binding lien upon the real, personal, and other property of the taxpayer to the same extent as other judgments duly docketed in the office of such clerk.
     (5) When a warrant has been filed with the county clerk, the commission shall, in the right of the people of the state of Utah, be deemed to have obtained judgment against the taxpayer for the tax or other amounts.
     (6) The sheriff shall thereupon proceed upon the judgment in all respects, with like effect, and in the same manner prescribed by law in respect to executions issued against property upon judgments of a court of record, and a sheriff shall be entitled to the same fees for his services in executing the warrant, to be collected in the same manner.
     (7) When a notice and demand under Subsection (2) have been given to a taxpayer who is not then a resident, and it appears to the commission that it is not practicable to find in this state property of the taxpayer sufficient to pay the entire balance of tax or other amount owing by such taxpayer who is not then a resident, the commission may, in accordance with Subsection (3), issue a warrant directed to an officer or employee of the commission, a copy of which warrant shall be mailed by certified or registered mail to the taxpayer at his last known address. Such warrant shall command the officer or employee to proceed in Salt Lake County, and he shall,

within five days after receipt of the warrant, file the warrant and obtain a judgment in accordance with this section. Thereupon the commission may authorize the institution of any action or proceeding to collect or enforce the judgment in any place and by any procedure that a civil judgment of the Supreme Court of the state of Utah could be collected or enforced. The commission may also, in its discretion, designate agents and retain counsel for the purpose of collecting, outside the state of Utah, any unpaid taxes, additions to tax, penalties, or interest which have been assessed under this section against taxpayers who are not residents of this state, may fix the compensation of such agents and counsel to be paid out of money appropriated or otherwise lawfully available for payment thereof, and may require of them bonds or other security for the faithful performance of their duties, in such form and in such amount as the commission shall deem proper and sufficient.
     (8) Action may be brought by the attorney general at the instance of the commission in the name of the state to recover the amount of any unpaid taxes, additions to tax, penalties, or interest which have been assessed under this section.
     (9) The commission, if it finds that the interests of the state will not thereby be jeopardized, and upon such conditions as it may require, may release any property from the lien of any warrant for unpaid taxes, additions to tax, penalties, and interest filed pursuant to this section and such release may be recorded in the office of any recording officer in which such warrant has been filed.

Renumbered and Amended by Chapter 2, 1987 General Session