(1) When the state or any governmental entity executes, or intends to execute, on a lien created by Section 63A-3-307, the state or entity to which the receivable is owed shall send a notice by mail to the debtor at the debtor's last-known address.
(2) The notice required by Subsection (1) shall contain: (a) the date and amount of the receivable; (b) a demand for immediate payment of the amount; (c) a statement of the right of the debtor to file a written response to the notice, to request a hearing within 21 days of the date of the notice, to be represented at the hearing, and to appeal any decision of the hearing examiner; (d) the time within which a written response must be received from the debtor; (e) a statement notifying the debtor that the state may obtain an order and execute upon income tax overpayments or refunds of the debtor if: (i) the debtor fails to timely respond to the notice; or (ii) a hearing is held and the hearing officer decides against the debtor; and (f) the address to which the debtor may send a written request for a hearing.
(a) the date and amount of the receivable;
(b) a demand for immediate payment of the amount;
(c) a statement of the right of the debtor to file a written response to the notice, to request a hearing within 21 days of the date of the notice, to be represented at the hearing, and to appeal any decision of the hearing examiner;
(d) the time within which a written response must be received from the debtor;
(e) a statement notifying the debtor that the state may obtain an order and execute upon income tax overpayments or refunds of the debtor if: (i) the debtor fails to timely respond to the notice; or (ii) a hearing is held and the hearing officer decides against the debtor; and
(i) the debtor fails to timely respond to the notice; or
(ii) a hearing is held and the hearing officer decides against the debtor; and
(f) the address to which the debtor may send a written request for a hearing.
(3) Notwithstanding Subsection (1), if the Office of State Debt Collection has agreed to collect a receivable, the Office of State Debt Collection may send the notice required by Subsection (1) instead of the entity to which the receivable is owed.
(4) Unless otherwise prohibited by law, the notice required by this section shall also be sent to any individuals that are joint filers with a debtor of an affected tax filing, if the state agency or other governmental entity attempting to levy a debtor's tax overpayment or refund is aware of the joint filer.
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