Section 1712 - Limitations on commission authority to levy.

UT Code § 59-1-1712 (2019) (N/A)
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(1) During the time period that a levy the commission imposes on the account of a delinquent taxpayer is valid, the commission may not impose another levy on that account.

(2) The commission may impose a levy in accordance with the procedures and requirements of this part on an account subject to a previous levy under this part if that previous levy is no longer valid.