59-1-1403 - Commission to collect a tax, fee, or charge -- Receipt for tax, fee, or charge paid -- Additional remedies -- Collection agents and counsel -- Action by attorney general or county attorney - Utah Statutes

59-1-1403. Commission to collect a tax, fee, or charge -- Receipt for tax, fee, orcharge paid -- Additional remedies -- Collection agents and counsel -- Action by attorneygeneral or county attorney -- Commission rulemaking authority.
(1) Except as otherwise provided in this title, the commission shall collect a tax, fee, or charge.
(2) The commission may designate an agent to collect a tax, fee, or charge.
(3) The commission shall, upon request, give a receipt for a tax, fee, or charge the commissioncollects.
(4) (a) A remedy provided in this part is in addition to other existing remedies.
(b) An action taken by the commission may not be construed to be an election on the part ofthe state or an officer of the state to pursue a remedy under this part to the exclusion of anotherremedy.
(5) The commission may:
(a) retain counsel for the purpose of collecting an amount the commission assesses against aperson who is not a resident of this state;
(b) establish the compensation of an agent described in Subsection (2) or counsel described inSubsection (5)(a) to be paid out of money appropriated or otherwise lawfully available for payment tothe agent or counsel; and
(c) require a bond or other security for an agent described in Subsection (2) or counseldescribed in Subsection (5)(a) in a form and amount the commission considers appropriate.
(6) (a) The commission shall represent the state in a matter pertaining to the collection of a tax,fee, or charge.
(b) The commission may institute a proceeding to enforce a judgment allowing for thecollection of a liability in the district court of a county in which is located a portion of property againstwhich collection is sought.
(c) For purposes of Subsection (6)(b), the commission may request that the following assist thecommission:
(i) the attorney general; or
(ii) a county attorney.
(7) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, thecommission may by rule establish a collection procedure:
(a) in addition to the methods of collecting a liability provided in this title;
(b) that is consistent with this part;
(c) that uses a return, warrant, or other reasonable document or method; and
(d) that is necessary in collecting a liability.

Enacted by Chapter 212, 2009 General Session