Section R21-3-10 - Offsetting Matched Accounts(1) The division will offset the matched entity tax overpayment or payment due to entity by: (a) an administrative fee which shall be charged for performing debt-collection functions associated with the administrative offset; and(b) the amount identified in Subsection R21-3-8(3) to satisfy the delinquent account receivable.Utah Admin. Code R21-3-10
Amended by Utah State Bulletin Number 2019-17, effective 8/7/2019Amended by Utah State Bulletin Number 2020-13, effective 6/22/2020