Utah Administrative Code
The Utah Administrative Code is the body of all effective administrative rules as compiled and organized by the Division of Administrative Rules (see Subsection 63G-3-102(5); see also Sections 63G-3-701 and 702).
NOTE: For a list of rules that have been made effective since January 1, 2020, please see the codification segue page.
NOTE TO RULEFILING AGENCIES: Use the RTF version for submitting rule changes.
R867. Tax Commission, Collections.
Rule R867-2B. Delinquent Tax Collection.
As in effect on January 1, 2020
Table of Contents
- R867-2B-1. Collection of Penalty Pursuant to Utah Code Ann. Section 59-1-302.
- R867-2B-3. Sale of Seized Property Pursuant to Utah Code Ann. Section 59-1-703.
- Date of Enactment or Last Substantive Amendment
- Notice of Continuation
- Authorizing, Implemented, or Interpreted Law
(1) The commission may impose a lien upon the real and personal property of a person liable for a penalty under Section 59-1-302.
(2) The statute of limitations for imposing liens under Subsection (1) is three years from the date of the penalty assessment.
A. The Commission must approve all sales of seized property sold, pursuant to Section 59-1-703(8), prior to the Commission's final decision on the appeal.
B. The taxpayer will be notified in writing of the intent to sell the seized property at least ten days prior to the sale except when the seized property is perishable. Perishable property may be sold immediately.
C. Expenses of retaining the seized property will be determined by taking into account such things as the appraised value of the property, the storage costs for the projected appeal period, conservation, depreciation, and maintenance.
D. A taxpayer may stop a sale of seized property by posting a bond with the Tax Commission, equal to the appraised value of the property, within three days of the notice of sale.
taxation, controlled substances, seizure of property, drug stamps
July 26, 2012
November 10, 2016
59-1-302; 59-1-706; 59-1-701; 59-1-702; 59-1-703; 59-1-707; 59-19-104; 59-19-105; 59-19-107
For questions regarding the content or application of rules under Title R867, please contact the promulgating agency (Tax Commission, Collections). A list of agencies with links to their homepages is available at http://www.utah.gov/government/agencylist.html or from http://www.rules.utah.gov/contact/agencycontacts.htm.