(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.

(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.

(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.