63A-8-101 - Definitions.
63A-8-101. Definitions.
As used in this chapter:
(1) (a) "Accounts receivable" or "receivables" means any amount due the state from anentity 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-partyclaims, 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 toreduce 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 oreliminate accounts receivable that the entity owes to the state.
(3) "Entity" means an individual, a corporation, partnership, or other organization thatpays 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 thepayment due date.
(6) (a) "State agency" includes any department, division, commission, council, board,bureau, committee, office, or other administrative subunit of Utah state government, includingthe legislative and judicial branches of state government.
(b) "State agency" does not include:
(i) any institution of higher education;
(ii) except in Subsection 63A-8-201(7)(g), the State Tax Commission; or
(iii) the administrator of the Uninsured Employers' Fund appointed by the LaborCommissioner under Section 34A-2-704, solely for the purposes of collecting money required tobe deposited into the Uninsured Employers' Fund under:
(A) Section 34A-1-405;
(B) Title 34A, Chapter 2, Workers' Compensation Act;
(C) Title 34A, Chapter 3, Occupational Disease Act; or
(D) Title 34A, Chapter 8a, Utah Injured Worker Reemployment Act.
(7) "Writing-off" means the removal of an accounts receivable from an agency's accountsreceivable records but does not necessarily eliminate further collection efforts.
Amended by Chapter 288, 2009 General Session