Utah § 59-2-1301 - Tax has effect of judgment -- Lien has effect of execution.
Full text of Utah Utah Code § 59-2-1301 — Tax has effect of judgment -- Lien has effect of execution., with citation guidance and answers to common questions.
§ 59-2-1301. Tax has effect of judgment -- Lien has effect of execution.
Every tax has the effect of a judgment against the person, and every lien created by this title has the force and effect of an execution duly levied against all personal property of the delinquent. The judgment is not satisfied nor the lien removed until the taxes are paid or the property sold for the payment of the judgment or lien.
Renumbered and Amended by Chapter 4, 1987 General Session
Source: official Utah text · Last verified 2026-08-27
Frequently Asked Questions About Utah § 59-2-1301
What does Utah Code § 59-2-1301 cover?
Section 59-2-1301 ("Tax has effect of judgment -- Lien has effect of execution.") 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 § 59-2-1301?
A common citation format is "Utah Code § 59-2-1301" (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 § 59-2-1301 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.