Utah Administrative Code (Current through November 1, 2019) |
R21. Administrative Services, Debt Collection |
R21-3. Debt Collection Through Administrative Offset |
R21-3-10. Offsetting Matched Accounts
Latest version.
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(1) The division will offset the matched entity tax overpayment or payment due to entity by:
(a) an "administrative fee". Which shall be charged for performing debt-collection functions associated with the administrative offset; plus
(b) the amount identified in Subsection R21-3-8(3) to satisfy the delinquent account receivable.