Utah Admin. Code R21-3-4 - Eligible Accounts Receivable
(1) If a delinquent
account receivable meets the criteria established under Section 59-10-529, an
agency shall proceed under this rule to collect the delinquent amount against
tax overpayments.
(2) If a
delinquent account receivable meets the criteria established under Section
63A-3-302, an agency shall proceed under this rule to collect the delinquent
amount against tax overpayments or state payments due to entities.
Notes
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