59-1-1709. Commission to send notice to delinquent taxpayer.
(1) The commission shall, within three business days after the day on which the commission provides a notice of levy described in Sectionto a depository institution, notify a delinquent taxpayer that the commission has issued the notice of levy to the depository institution. 59-1-1707
(2) The notice described in Subsectionshall: (1) state the amount subject to levy as stated in the notice of levy described in Section; 59-1-1707 notify the delinquent taxpayer that the depository institution is required to secure the amount subject to levy in accordance with Section; 59-1-1708 identify each account subject to levy at the depository institution; and describe the actions a delinquent taxpayer may take to: satisfy the liability; or resolve an issue as to whether the commission has the authority to receive from a depository institution the amount subject to levy at the depository institution.