Utah Code 26B-3-1023. Precedence of the Tax Equity and Fiscal Responsibility Act of 1982
Current as of: 2023 | Check for updates
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Terms Used In Utah Code 26B-3-1023
- Lien: A claim against real or personal property in satisfaction of a debt.
- Property: includes both real and personal property. See Utah Code 68-3-12.5
26B-3-1023. Precedence of the Tax Equity and Fiscal Responsibility Act of 1982.
If any provision of Sections 26B-3-1015 through 26B-3-1023 conflict with the requirements of the Tax Equity and Fiscal Responsibility Act of 1982 for imposing a lien against the property of an individual prior to the individual’s death, under 42 U.S.C. § 1396p, the provisions of the Tax Equity and Fiscal Responsibility Act of 1982 take precedence and shall be complied with by the department.
If any provision of Sections 26B-3-1015 through 26B-3-1023 conflict with the requirements of the Tax Equity and Fiscal Responsibility Act of 1982 for imposing a lien against the property of an individual prior to the individual’s death, under 42 U.S.C. § 1396p, the provisions of the Tax Equity and Fiscal Responsibility Act of 1982 take precedence and shall be complied with by the department.
Renumbered and Amended by Chapter 306, 2023 General Session