Utah Code § 26B-3-1023

Precedence of the Tax Equity and Fiscal Responsibility Act of 1982
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If any provision of Sections 26B-3-1015 through 26B-3-1023 conflict with the requirements of
the Tax Equity and Fiscal Responsibility Act of 1982 for imposing a lien against the property of an
individual prior to the individual's death, under 42 U.S.C. Sec. 1396p, the provisions of the Tax
Equity and Fiscal Responsibility Act of 1982 take precedence and shall be complied with by the
department.
Renumbered and Amended by Chapter 306, 2023 General Session

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