(1)  An abstract of an order of a hearing examiner stating a default under Section 53B-14-105 may be filed with the State Tax Commission and, when filed, constitutes a lien to the extent of the balance due plus interest against any state income tax refund or overpayment due or to become due to the borrower for a period of eight years from the date of the order unless satisfied or otherwise released in writing by the college, university, or board.

Terms Used In Utah Code 53B-14-106

  • Board: means the Utah Board of Higher Education described in Section 53B-1-402. See Utah Code 53B-1-101.5
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
  • Writing: includes :Utah Code 68-3-12.5
(2)  The lien created by this section is, for the purposes of Section 59-10-529 only, a judgment, but no credit of a tax refund or overpayment shall be made on account of the lien until 20 days after the date of the hearing examiner’s order.

Enacted by Chapter 167, 1987 General Session

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