Utah Admin. Code R21-3-10 - Offsetting Matched Accounts
(1) The division
will offset the matched entity tax overpayment or payment due to entity by:
(a) an administrative fee which shall be
charged for performing debt collection functions associated with the
administrative offset; and
(b) the
amount identified in Subsection R21-3-8(3) to satisfy the delinquent account
receivable.
Notes
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