63A-3-501. Definitions.
As used in this part:
(1) "Accounts receivable" or "receivables" means any amount due to a state agency from an entity for which payment has not been received by the state agency that is servicing the debt. "Accounts receivable" includes: unpaid fees, licenses, taxes, loans, overpayments, fines, forfeitures, surcharges, costs, contracts, interest, penalties, third-party claims, sale of goods, sale of services, claims, and damages; a civil accounts receivable; and a civil judgment of restitution. "Accounts receivable" does not include a criminal accounts receivable.
(2) "Administrative offset" means: 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 a state agency; and 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 a state agency.
(3) "Civil accounts receivable" means the same as that term is defined in Section. 77-32b-102
(4) "Civil judgment of restitution" means the same as that term is defined in Section. 77-32b-102
(5) "Criminal accounts receivable" means the same as that term is defined in Section. 77-32b-102
(6) "Entity" means an individual, a corporation, partnership, or other organization that pays taxes to, or does business, with the state.
(7) "Office" means the Office of State Debt Collection created in Section. 63A-3-502
(8) "Past due" means any accounts receivable that the state has not received by the payment due date.
(9) "Political subdivision" means the same as that term is defined in Section. 63G-7-102
(10) "Restitution" means the same as that term is defined in Section. 77-38b-102
(11) "State agency" includes: an executive branch agency; the legislative branch of state government; and the judicial branches of state government, including justice courts. "State agency" does not include: any institution of higher education; except in Subsection, the State Tax Commission; or 63A-3-502(7)(g) the administrator of the Uninsured Employers' Fund appointed by the Labor Commissioner under Section, solely for the purposes of collecting money required to be deposited into the Uninsured Employers' Fund under: 34A-2-704 Section; 34A-1-405; or Title 34A, Chapter 2, Workers' Compensation Act. Title 34A, Chapter 3, Utah Occupational Disease Act
(12) "Writing-off" means the removal of an accounts receivable from an agency's accounts receivable records but does not necessarily eliminate further collection efforts.