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the Utah Code
2012 Utah Code
Title 59 - Revenue and Taxation
Article 1 - General Taxation Policies
Section 1101 - Private collection of tax -- Fee.
Universal Citation:
UT Code ยง 59-1-1101 (2012)
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59-1-1101. Private collection of tax -- Fee.
(1) The tax commission is authorized to employ private collectors for the collection of accounts that are unpaid over 12 months after the assessment date.
(2) Up to, but no more than, 33% of the money collected may be used to offset the payment to a private collector.
Amended by Chapter 182, 2000 General Session
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