Utah § 59-1-1708 - Depository institution requirement to secure amount subject to levy in account holder's account.

Full text of Utah Utah Code § 59-1-1708 — Depository institution requirement to secure amount subject to levy in account holder's account., with citation guidance and answers to common questions.

§ 59-1-1708. Depository institution requirement to secure amount subject to levy in account holder's account.

Effective 1/1/2017
59-1-1708.  Depository institution requirement to secure amount subject to levy in account holder's account.
(1) Subject to Subsection (2), before the later of two business days after the day on which, or 48 hours after the time at which, a depository institution receives a notice of levy described in Section 59-1-1707 from the commission, the depository institution shall secure the amount subject to levy in a delinquent taxpayer's account by prohibiting:
(a) any person that has access to the delinquent taxpayer's account from accessing the amount; or
(b) the transfer or other disposition of the amount.
(2) For purposes of Subsection (1), a depository institution shall secure an amount subject to levy regardless of whether a person other than the delinquent taxpayer has access to the account or is an account holder.


Enacted by Chapter 326, 2016 General Session

Source: official Utah text · Last verified 2026-08-27

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Frequently Asked Questions About Utah § 59-1-1708

What does Utah Code § 59-1-1708 cover?

Section 59-1-1708 ("Depository institution requirement to secure amount subject to levy in account holder's account.") 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 § 59-1-1708?

A common citation format is "Utah Code § 59-1-1708" (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 § 59-1-1708 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.