2011 Utah Code
Title 63A Utah Administrative Services Code
Chapter 3 Division of Finance
Section 501 Definitions.

63A-3-501. Definitions.
As used in this part:
(1) (a) "Accounts receivable" or "receivables" means any amount due the state from an entity for which payment has not been received by the state agency that is servicing the debt.
(b) "Accounts receivable" includes unpaid fees, licenses, taxes, loans, overpayments, fines, forfeitures, surcharges, costs, contracts, interest, penalties, restitution to victims, third-party claims, sale of goods, sale of services, claims, and damages.
(2) "Administrative offset" means:
(a) a reduction of an individual's tax refund or other payments due to the individual to reduce or eliminate accounts receivable that the individual owes to the state; and
(b) a reduction of an entity's tax refund or other payments due to the entity to reduce or eliminate accounts receivable that the entity owes to the state.
(3) "Entity" means an individual, a corporation, partnership, or other organization that pays taxes to or does business with the state.
(4) "Office" means the Office of State Debt Collection established by this part.
(5) "Past due" means any accounts receivable that the state has not received by the payment due date.
(6) (a) "State agency" includes any department, division, commission, council, board, bureau, committee, office, or other administrative subunit of Utah state government, including the legislative and judicial branches of state government.
(b) "State agency" does not include:
(i) any institution of higher education;
(ii) except in Subsection 63A-3-502(7)(g), the State Tax Commission; or
(iii) the administrator of the Uninsured Employers' Fund appointed by the Labor Commissioner under Section 34A-2-704, solely for the purposes of collecting money required to be deposited into the Uninsured Employers' Fund under:
(A) Section 34A-1-405;
(B) Title 34A, Chapter 2, Workers' Compensation Act;
(C) Title 34A, Chapter 3, Utah Occupational Disease Act; or
(D) Title 34A, Chapter 8a, Utah Injured Worker Reemployment Act.
(7) "Writing-off" means the removal of an accounts receivable from an agency's accounts receivable records but does not necessarily eliminate further collection efforts.