Section 59-1-1711 - Depository institution to release portion of amount subject to levy(1) Subject to the other provisions of this section, a depository institution shall release the portion of the amount subject to a levy under this part that the commission may receive in accordance with Section 59-1-1710 from the depository institution.(2) On the first business day after the day on which the commission provides the notice described in Subsection 59-1-1710(3) to the depository institution, the depository institution shall release the lesser of the following:(a) the portion of the amount the commission may receive in accordance with Section 59-1-1710 from the depository institution; or(b) the balance of the delinquent taxpayer's account on the first business day after the day on which the commission provides the notice described in Subsection 59-1-1710(3) to the depository institution minus: (i) the $10 reimbursement to the depository institution described in Section 59-1-1713; and(ii) the fees that an account holder agreed to pay the depository institution to process a writ of garnishment in a deposit agreement.Added by Chapter 326, 2016 General Session ,§ 13, eff. 1/1/2017.