Section R21-3-4 - Eligible Accounts Receivable(1) If a delinquent account receivable meets the criteria established under Section 59-10-529, an agency shall proceed under this rule to collect the delinquent amount against tax overpayments.(2) If a delinquent account receivable meets the criteria established under Section 63A-3-302, an agency shall proceed under this rule to collect the delinquent amount against tax overpayments or state payments due to entities.Amended by Utah State Bulletin Number 2019-17, effective 8/7/2019Amended by Utah State Bulletin Number 2020-13, effective 6/22/2020