Utah Code § 35A-3-607

Property subject to execution or lien -- Restriction on transfer or conveyance --
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Release of excess amount above liability to obligor.
(1)
(a) Unless released under Subsection (1)(b), after receiving notice that an abstract has been
docketed and a lien established under this part, a person in possession of property that may
be subject to execution or lien may not pay over, release, sell, transfer, encumber, or convey
that property to a person other than the department.
(b) The restrictions under Subsection (1)(a) do not apply if the person in possession first receives
a release or waiver from the department, or a court order releasing the lien or stating that the
liability does not exist or has been satisfied.

(2) If a person has in his possession earnings, deposits, accounts, or balances owed to the obligor
in excess of $100 over the amount of the liability claimed by the department, the person may,
without liability under this part, release the excess to the obligor.

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