14 chapters · 432 sections in this title.
Utah Code § 63A-3-305 Hearing requested -- Notice to debtor.
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63A-3-305. Hearing requested -- Notice to debtor. (1) If a written response is received by the state or other governmental entity within 21 days from the date of the notice required by Sectionand a hearing is requested in the written response, the state or other governmental enti…
Utah Code § 63A-3-306 Hearing examiner -- Procedures -- Adjudicative proceedings.
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63A-3-306. Hearing examiner -- Procedures -- Adjudicative proceedings. (1) A hearing requested under this part shall be held before a hearing examiner designated by the state or other governmental entity setting the hearing. The hearing examiner may not be an officer or employee …
Utah Code § 63A-3-307 Liens.
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63A-3-307. Liens. (1) The following shall constitute a lien in the amount of the receivable plus interest, penalties, and collection costs allowed by law against any state income tax overpayment, refund, or other funds in possession of the state or other governmental entity, that…
Utah Code § 63A-3-308 Judicial review -- Effect on lien.
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63A-3-308. Judicial review -- Effect on lien. (1) Agency and judicial review of decisions from hearings conducted under this part are subject to review in accordance with Title 63G, Chapter 4, Administrative Procedures Act. (2) The state or other governmental entity may retain in…