Utah § 59-12-112 - Tax a lien when selling business -- Liability of purchaser.
Full text of Utah Utah Code § 59-12-112 — Tax a lien when selling business -- Liability of purchaser., with citation guidance and answers to common questions.
§ 59-12-112. Tax a lien when selling business -- Liability of purchaser.
59-12-112. Tax a lien when selling business -- Liability of purchaser.
The tax imposed by this chapter shall be a lien upon the property of any person who sells out the person's business or stock of goods or quits business. Such person shall complete the return provided for under Section 59-12-107, within 30 days after the date the person sold the business or stock of goods, or quit business. Such person's successor in business shall withhold enough of the purchase money to cover the amount of taxes due and unpaid until the former owner produces a receipt from the commission showing that the taxes have been paid, or a certificate that no taxes are due. If the purchaser of a business or stock of goods fails to withhold such purchase money and the taxes are due and unpaid after the 30-day period allowed, the purchaser is personally liable for the payment of the taxes collected and unpaid by the former owner.
Amended by Chapter 302, 2025 General Session
Source: official Utah text · Last verified 2026-08-27
Frequently Asked Questions About Utah § 59-12-112
What does Utah Code § 59-12-112 cover?
Section 59-12-112 ("Tax a lien when selling business -- Liability of purchaser.") 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 § 59-12-112?
A common citation format is "Utah Code § 59-12-112" (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 § 59-12-112 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.