2006 Utah Code - 59-13-317 — Delinquency -- Collection procedures.

     59-13-317.   Delinquency -- Collection procedures.
     (1) (a) In the event that any user or supplier is delinquent in the payment of any obligation imposed by this part, the commission may give notice of the amount of the delinquency by registered mail to all persons having in their possession or under their control, any credits or other personal property belonging to the user or supplier, or owing any debts to the user or supplier.
     (b) At the time of receipt of the notice and thereafter, any person so notified may not transfer or make other disposition of the credits, personal property, or debts until the commission has consented to a transfer or disposition or until ten days have elapsed from and after the receipt of the notice.
     (c) Any person so notified shall, within five days after the receipt of the notice, advise the commission of any and all credits, personal property, or debts in their possession, under their control, or owing by them.
     (2) (a) If any user or supplier is delinquent in the payment of the obligations imposed by this chapter, the commission may at once bring an action to determine the amount of tax and collect all sums due the state from any user or supplier.
     (b) In any suit brought to enforce the rights of the state, a certificate by the commission showing the delinquency is prima facie evidence of the levy of the special fuel tax, of the delinquency, and of compliance with this part in relation to the computation and levy of the special fuel tax.
     (c) In this action a writ of attachment may be issued, and no bond or affidavit previous to the issuing of the attachment may be required.

Amended by Chapter 271, 1997 General Session