Section 304 - Effect of nonpayment or failure to respond.
UT Code § 63A-3-304 (2019) (N/A)
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(1) levy the debtor's income tax overpayment or refund up to the amount of the receivable, plus interest, penalties, and collection costs allowed by law; and
(2) collect the balance, including as provided in Section 63A-3-307.