Current through the 2024 Fourth Special Session
Section 59-1-1709 - Commission to send notice to delinquent taxpayer(1) The commission shall, within three business days after the day on which the commission provides a notice of levy described in Section 59-1-1707 to a depository institution, notify a delinquent taxpayer that the commission has issued the notice of levy to the depository institution.(2) The notice described in Subsection (1) shall:(a) state the amount subject to levy as stated in the notice of levy described in Section 59-1-1707;(b) notify the delinquent taxpayer that the depository institution is required to secure the amount subject to levy in accordance with Section 59-1-1708;(c) identify each account subject to levy at the depository institution; and(d) describe the actions a delinquent taxpayer may take to: (i) satisfy the liability; or(ii) resolve an issue as to whether the commission has the authority to receive from a depository institution the amount subject to levy at the depository institution.Added by Chapter 326, 2016 General Session ,§ 11, eff. 1/1/2017.