Utah Administrative Code
Topic - Tax Commission
Title R867 - Collections
Rule R867-2B - Delinquent Tax Collections
Section R867-2B-1 - Collection of Penalty Pursuant to Utah Code Ann. Section 59-1-302
Universal Citation: UT Admin Code R 867-2B-1
Current through Bulletin 2024-18, September 15, 2024
(1) The commission may impose a lien upon the real and personal property of a person liable for a penalty under Section 59-1-302.
(2) The statute of limitations for imposing liens under Subsection (1) is three years from the date of the penalty assessment.
Disclaimer: These regulations may not be the most recent version. Utah may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
