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2015 Utah Code
Title 6 - Assignment for Benefit of Creditors
Chapter 1 - General Provisions Relating to Assignment for Benefit of Creditors
Section 9 - Taxes to be paid.

UT Code § 6-1-9 (2015) What's This?
6-1-9. Taxes to be paid.
In all assignments of property for the benefit of creditors, assessments and taxes levied thereon either under the laws of the state or ordinances of municipal corporations shall be entitled to priority, and paid in full by the assignee, and claims therefor need not be filed with him.

Amended by Chapter 378, 2010 General Session

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