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

Utah Admin. Code R21-3-4
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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