Utah Admin. Code R21-3-11 - Release of Matched Accounts by the Division

(1) In the event of a declared state of emergency, the division may suspend matching receivables in the administrative offset program subject to the following conditions.
(a) The suspended matching of receivables submitted under this rule may not infringe upon the rights of victims. Receivables collected on behalf of victims may include restitution orders, wage claims, and past due child support.
(b)
(i) Before suspension, the division shall notify affected agencies in writing.
(ii) The division is not required to receive consent from agencies submitting receivables under this rule.
(2) If a matched account is not levied within 21 days of the date matched, the division shall release the tax overpayment or other state payment to:
(a) first, the next agency with a matched receivable that is not suspended, if any; or
(b) second, the entity to which the tax overpayment is owed or the entity for which the payment is due.

Notes

Utah Admin. Code R21-3-11
Amended by Utah State Bulletin Number 2019-17, effective 8/7/2019 Amended by Utah State Bulletin Number 2020-13, effective 6/22/2020 Amended by Utah State Bulletin Number 2025-04, effective 2/7/2025 Amended by Utah State Bulletin Number 2025-05, effective 2/13/2025

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