2006 Utah Code - 59-12-113 — Collection of tax by warrant.

     59-12-113.   Collection of tax by warrant.
     (1) (a) A tax due and unpaid under this chapter:
     (i) constitutes a debt due the state from the seller; and
     (ii) may be collected, together with interest, penalty, and costs, by appropriate judicial proceeding.
     (b) The remedy described in Subsection (1)(a) shall be in addition to all other existing remedies.
     (2) (a) If the tax imposed by this chapter or any portion of the tax is not paid when due and if the seller liable for the payment of the amount has not regularly followed the procedure outlined in Section 59-12-114, the commission may issue a warrant in duplicate, under the commission's 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 a delinquent taxpayer found within that county for the payment of the tax due, with the added penalties, interest, and costs.
     (b) The warrant described in Subsection (2)(a) and the money collected under the warrant shall be returned to the commission by a time to be specified in the warrant, not more than 60 days from the date of the warrant.
     (c) (i) Immediately upon receipt of the warrant in duplicate, the sheriff shall file the duplicate with the clerk of the district court in the county described in Subsection (2)(a).
     (ii) The clerk shall enter in the judgment docket, in the column for judgment debtors, the name of the delinquent taxpayer mentioned in the warrant described in Subsection (2)(a) and, in appropriate columns, the amount of tax, penalties, interest, and costs for which the warrant is issued and the date when the duplicate is filed under Subsection (2)(c)(i).
     (iii) The amount of the docketed warrant under Subsection (2)(c)(ii) shall:
     (A) have the force and effect of an execution against all personal property of the delinquent taxpayer; and
     (B) become a lien upon the real property of the delinquent taxpayer in the same manner as a judgment:
     (I) rendered by any district court; and
     (II) docketed in the office of the clerk of that district court.
     (d) The sheriff shall then proceed upon the same in all respects, with like effect, and in the same manner as is prescribed by law in respect to executions issued against property upon judgments of a court of record and shall be entitled to the same fees for the sheriff's services in executing the warrant, to be collected in the same manner.

Amended by Chapter 312, 2003 General Session