Section 63A-3-501 - DefinitionsAs used in this part:
(1)(a) "Accounts receivable" or "receivables" means any amount due to a state agency from an entity for which payment has not been received by the state agency that is servicing the debt.(b) "Accounts receivable" includes:(i) unpaid fees, licenses, taxes, loans, overpayments, fines, forfeitures, surcharges, costs, contracts, interest, penalties, third-party claims, sale of goods, sale of services, claims, and damages;(ii) a civil accounts receivable; and(iii) a civil judgment of restitution.(c) "Accounts receivable" does not include a criminal accounts receivable.(2) "Administrative offset" means:(a) a reduction of an individual's tax refund or other payments due to the individual to reduce or eliminate accounts receivable that the individual owes to a state agency; and(b) a reduction of an entity's tax refund or other payments due to the entity to reduce or eliminate accounts receivable that the entity owes to a state agency.(3) "Civil accounts receivable" means the same as that term is defined in Section 77-32b-102.(4) "Civil judgment of restitution" means the same as that term is defined in Section 77-32b-102.(5) "Criminal accounts receivable" means the same as that term is defined in Section 77-32b-102.(6) "Entity" means an individual, a corporation, partnership, or other organization that pays taxes to, or does business, with the state.(7) "Office" means the Office of State Debt Collection created in Section 63A-3-502.(8) "Past due" means any accounts receivable that the state has not received by the payment due date.(9) "Political subdivision" means the same as that term is defined in Section 63G-7-102.(10) "Restitution" means the same as that term is defined in Section 77-38b-102.(11)(a) "State agency" includes:(i) an executive branch agency;(ii) the legislative branch of state government; and(iii) the judicial branches of state government, including justice courts.(b) "State agency" does not include: (i) any institution of higher education;(ii) except in Subsection 63A-3-502(7)(g), the State Tax Commission; or(iii) the administrator of the Uninsured Employers' Fund appointed by the Labor Commissioner under Section 34A-2-704, solely for the purposes of collecting money required to be deposited into the Uninsured Employers' Fund under:(B) Title 34A, Chapter 2, Workers' Compensation Act; or(C) Title 34A, Chapter 3, Utah Occupational Disease Act.(12) "Writing-off" means the removal of an accounts receivable from an agency's accounts receivable records but does not necessarily eliminate further collection efforts.Amended by Chapter 260, 2021 General Session ,§ 8, eff. 7/1/2021.Amended by Chapter 298, 2016 General Session ,§ 8, eff. 5/10/2016.Amended by Chapter 129, 2016 General Session ,§ 2, eff. 5/10/2016.Amended by Chapter 286, 2014 General Session ,§ 4, eff. 5/13/2014.Amended by Chapter 74, 2013 General Session ,§ 2, eff. 5/14/2013.Renumbered and Amended by Chapter 79, 2011 General Session