63A-8-101 (Superseded 07/01/10). Definitions.
As used in this chapter:
(1) (a) "Accounts receivable" or "receivables" means any amount due the state from an
entity for which payment has not been received by the state agency that is servicing the debt.
(b) "Accounts receivable" includes unpaid fees, licenses, taxes, loans, overpayments,
fines, forfeitures, surcharges, costs, contracts, interest, penalties, restitution to victims, third-party
claims, sale of goods, sale of services, claims, and damages.
(2) "Administrative offset" means:
(a) a reduction of an individual's tax refund or other payments due to the individual to
reduce or eliminate accounts receivable that the individual owes to the state; and
(b) a reduction of an entity's tax refund or other payments due to the entity to reduce or
eliminate accounts receivable that the entity owes to the state.
(3) "Entity" means an individual, a corporation, partnership, or other organization that
pays taxes to or does business with the state.
(4) "Office" means the Office of State Debt Collection established by this chapter.
(5) "Past due" means any accounts receivable that the state has not received by the
payment due date.
(6) (a) "State agency" includes any department, division, commission, council, board,
bureau, committee, office, or other administrative subunit of Utah state government, including
the legislative and judicial branches of state government.
(b) "State agency" does not include:
(i) any institution of higher education; or
(ii) except in Subsection 63A-8-201(7)(g), the State Tax Commission.
(7) "Writing-off" means the removal of an accounts receivable from an agency's accounts
receivable records but does not necessarily eliminate further collection efforts.
Amended by Chapter 23, 2005 General Session
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Last revised: Thursday, May 28, 2009