| (1) |
Except as provided in Subsections (3) and (4), if a person who owes a liability fails to pay that liability within 30 days after the day on which the commission mails notice and demand under Section 59-1-1411, the commission may:
Terms Used In Utah Code 59-1-1414- City: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
- Docket: A log containing brief entries of court proceedings.
- Liability: means the following that a person is required to remit to the commission:
| (a) | a tax, fee, or charge; |
| (b) | an addition to a tax, fee, or charge; |
| (c) | an administrative cost; |
| (d) | interest that accrues in accordance with Section 59-1-402; or |
| (e) | a penalty that accrues in accordance with Section 59-1-401. See Utah Code 59-1-1402- Lien: A claim against real or personal property in satisfaction of a debt.
- Person: means :Utah Code 68-3-12.5
- Personal property: includes :Utah Code 68-3-12.5
- Personal property: All property that is not real property.
- Property: includes both real and personal property. See Utah Code 68-3-12.5
- 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
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| (a) |
file a warrant with the clerk of:
| (i) |
except as provided in Subsection (1)(a)(ii), the district court of any county in which that person has real or personal property; or |
| (ii) |
if the person is not a resident of this state, the Third District Court in Salt Lake City; or |
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| (b) |
issue a warrant in duplicate under its official seal directed to the sheriff of a county requiring the sheriff to:
| (i) |
levy upon and sell the person’s real and personal property for the payment of the liability, plus the cost of executing the warrant; and |
| (ii) |
return to the commission within 60 days:
| (B) |
the money collected under the warrant. |
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| (2) |
| (a) |
A sheriff that receives a warrant under Subsection (1) shall within five days file a duplicate copy of the warrant with the clerk of the district court of the appropriate county. |
| (b) |
| (i) |
The sheriff shall execute the warrant in the same manner prescribed by law for an execution issued against property in accordance with a judgment by a court. |
| (ii) |
An execution of a warrant described in Subsection (2)(b)(i) has the same effect as an execution issued against property in accordance with a judgment by a court. |
| (iii) |
A sheriff that executes a warrant under Subsection (2)(b)(i) shall receive fees for the sheriff’s services in executing the warrant as if the sheriff were executing a judgment by a court. |
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| (3) |
The commission may file a warrant without regard to the 30-day period provided in Subsection (1) if the commission finds that the collection of a liability that a person owes is in jeopardy. |
| (4) |
The commission may not file a warrant under this section more than three years after the assessment of the tax, fee, or charge that is a portion of a liability. |
| (5) |
A clerk of a district court that receives a warrant under this section shall enter in the judgment docket:
| (a) |
in the column for judgment debtors, the name of the person stated in the warrant; and |
| (b) |
in appropriate columns:
| (i) |
the amount for which the warrant is filed; and |
| (ii) |
the date the warrant is filed. |
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| (6) |
Notwithstanding Section 78B-5-202, the liability that serves as the basis for a warrant is a binding lien upon the real, personal, and other property of the person to the same extent as other judgments docketed in the office of the clerk of the district court. |
| (7) |
When a warrant is filed with the clerk of a district court in accordance with this section, the commission is considered to have obtained a judgment against a person for a liability. |
| (8) |
Notwithstanding Section 78B-5-202, a judgment described in Subsection (7) is effective for a period ending 10 years after the date the amount for which the warrant is filed is assessed in accordance with Section 59-1-1408. |
| (9) |
The commission may not renew a judgment described in Subsection (7). |
| (10) |
The commission may authorize an action or proceeding to collect or enforce a judgment described in Subsection (7) in any place and by any procedure that a civil judgment of the Utah Supreme Court may be collected or enforced if:
| (a) |
a warrant is filed under this section against a person who is not a resident of this state; and |
| (b) |
the commission determines that the person does not have sufficient real or personal property in the state to pay the person’s liability. |
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| (11) |
After filing a warrant under Section 59-1-1414, the commission shall follow the notice requirements of Section 38-12-102. |
Enacted by Chapter 212, 2009 General Session
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