2006 Utah Code - 59-12-115 — Delinquent payment -- Sufficiency of notice -- Limitation.

     59-12-115.   Delinquent payment -- Sufficiency of notice -- Limitation.
     (1) If any person is delinquent in the payment of the amount of tax required to be paid by that person, the commission may give notice of the amount of the delinquency:
     (a) by registered mail; and
     (b) to all persons having in their possession, or under their control, any credits or other personal property belonging to such person, or owing any debts to such person at the time of the receipt by them of such notice.
     (2) Any person notified under Subsection (1) may not transfer or make any other disposition of such credits, other personal property, or debts until:
     (a) the commission has consented to a transfer or disposition; or
     (b) 20 days have elapsed after the receipt of such notice.
     (3) All persons notified under Subsection (1) shall, within five days after receipt of the notice, advise the commission of any and all credits, other personal property, or debts in their possession, under their control, or owing by them, as the case may be.
     (4) Any notice required to be mailed to a seller under this chapter, if mailed to the seller at the seller's last-known address as shown on the records of the commission, is sufficient for the purposes of this chapter.
     (5) (a) At any time within three years after any person is delinquent in the payment of any amount required to be paid, the commission may collect the amount by appropriate judicial proceedings.
     (b) The remedy described in Subsection (5)(a) shall be in addition to all other existing remedies.
     (6) (a) Each remedy of the state shall be cumulative for the collection of an amount due to the state under this chapter.
     (b) An action taken by the commission may not be construed to be an election on the part of the state or any officer of the state to pursue any remedy under this section to the exclusion of any other remedy under this chapter.

Amended by Chapter 312, 2003 General Session