UTAH CODE (Last Updated: January 16, 2015) |
Title 63A. Utah Administrative Services Code |
Chapter 3. Division of Finance |
Part 5. Office of State Debt Collection |
§ 63A-3-501. Definitions. (Effective 5/13/2014)
Latest version.
- As used in this part:
(2) "Administrative offset" means: (a) a reduction of an individual's tax refund or other payments due to the individual to reduce or eliminate accounts receivable that the individual owes to a state agency; and (b) a reduction of an entity's tax refund or other payments due to the entity to reduce or eliminate accounts receivable that the entity owes to a state agency. (3) "Entity" means an individual, a corporation, partnership, or other organization that pays taxes to or does business with the state. (4) "Office" means the Office of State Debt Collection established by this part. (5) "Past due" means any accounts receivable that the state has not received by the payment due date. (6) "Restitution to victims" means restitution ordered by a court to be paid to a victim of an offense in a criminal or juvenile proceeding. (7) (a) "State agency" includes: (i) any department, division, commission, council, board, bureau, committee, office, or other administrative subunit of Utah state government; (ii) the legislative branch of state government; and (iii) the judicial branches of state government, including justice courts. (b) "State agency" does not include: (i) any institution of higher education; (ii) except in Subsection 63A-3-502(7)(g), the State Tax Commission; or (iii) the administrator of the Uninsured Employers' Fund appointed by the Labor Commissioner under Section 34A-2-704, solely for the purposes of collecting money required to be deposited into the Uninsured Employers' Fund under: (A) Section 34A-1-405; (B) Title 34A, Chapter 2, Workers' Compensation Act; or (C) Title 34A, Chapter 3, Utah Occupational Disease Act. (8) "Writing-off" means the removal of an accounts receivable from an agency's accounts receivable records but does not necessarily eliminate further collection efforts.
Amended by Chapter 286, 2014 General Session