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 2024-06, March 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.
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