Utah Code § 63A-3-306

Current through the 2024 Fourth Special Session
Section 63A-3-306 - Hearing examiner - Procedures - Adjudicative proceedings
(1)
(a) A hearing requested under this part shall be held before a hearing examiner designated by the state or other governmental entity setting the hearing.
(b) The hearing examiner may not be an officer or employee of the entity in state government responsible for collecting or administering the account.
(2) The state or other governmental entity shall comply with the procedures and requirements of Title 63G, Chapter 4, Administrative Procedures Act, in its adjudicative proceedings.
(3) If a hearing examiner determines a receivable is owed, in whole or in part:
(a) the state or other governmental entity may levy the debtor's income tax overpayment, refund, or other funds subject to a lien under this part, as specified in the notice to the debtor, up to the amount of the receivable determined to be owed, plus interest, penalties, and collection costs allowed by law and collect the balance, including as provided in Section 63A-3-307; and
(b) the state or other governmental entity may charge the debtor reasonable, actual collection costs for amounts charged by the hearing examiner for the debtor's hearing.

Utah Code § 63A-3-306

Amended by Chapter 398, 2024 General Session ,§ 9, eff. 5/1/2024.
Amended by Chapter 84, 2019 General Session ,§ 6, eff. 5/14/2019.
Amended by Chapter 382, 2008 General Session.