Utah § 59-1-1413 - Lien for a liability.

Full text of Utah Utah Code § 59-1-1413 — Lien for a liability., with citation guidance and answers to common questions.

§ 59-1-1413. Lien for a liability.

Effective 5/6/2026
59-1-1413.  Lien for a liability.
(1)In addition to Section 40-6-14, 59-5-108, 59-5-208, 59-12-112, 59-13-302, or 59-13-311, if a person that owes a liability fails to pay that liability after the commission mails notice and demand under Section 59-1-1411, the amount of liability, plus any administrative cost, is a lien in favor of the state upon all property and rights to property, whether real or personal, belonging to that person.
(2)Unless another date is specifically established by law, the lien imposed by this section:
(a)arises at the time the commission makes the assessment of the tax, fee, or charge that is part of the liability; and
(b)continues until the liability and administrative costs described in Subsection (1), or a judgment against the person arising from that liability and administrative costs:
(i)is satisfied; or
(ii)is unenforceable because the time period described in Subsection 59-1-1414(8) has elapsed.


Amended by Chapter 299, 2026 General Session

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Frequently Asked Questions About Utah § 59-1-1413

What does Utah Code § 59-1-1413 cover?

Section 59-1-1413 ("Lien for a liability.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Utah § 59-1-1413?

A common citation format is "Utah Code § 59-1-1413" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Utah law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.

How does Utah § 59-1-1413 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Utah.