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Utah Administrative Code (Current through November 1, 2019) |
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R867. Tax Commission, Collections |
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R867-2B. Delinquent Tax Collection |
R867-2B-1. Collection of Penalty Pursuant to Utah Code Ann. Section 59-1-302
Latest version.
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(1) The commission may impose a lien upon the real and personal property of a person liable for a penalty under Section 59-1-302.
(2) The statute of limitations for imposing liens under Subsection (1) is three years from the date of the penalty assessment.