Section 1101 – Private collection of tax — Fee.

• (1) The commission is authorized to employ private collectors for the collection of accounts that are unpaid over 12 months after the assessment date.

• (2) Up to, but no more than, 33% of the money collected may be used to offset the payment to a private collector.

• (3) The commission may authorize a private collector described in Subsection (1) to contract with a third party for services for the collection of accounts that the commission refers to the private collector.

Amended by Chapter 393, 2021 General Session