Utah Code § 58-55-207

Payment -- Account designated
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(1) A contractor that pays a material supplier, a contractor, or a subcontractor with which the
contractor maintains a running account, holds multiple contracts, or owes an outstanding debt
shall:
(a) clearly designate the contract for which the payment is made; and
(b) identify the specific items of account to which the payment applies.
(2) A subcontractor or material supplier that receives a payment for materials or labor shall require
the person paying to:
(a) clearly designate the contract for which the payment is made; and
(b) identify the specific items of account to which the payment applies.
(3) In an action to enforce a lien for materials provided or labor performed by a subcontractor or
material supplier, the owner may assert a defense to the lien if:
(a) the owner paid the contractor for the materials and the contractor designated the payment in
accordance with Subsection (1);
(b) the contractor transferred the payment to the subcontractor or material supplier; and
(c) the subcontractor or material supplier failed to require a designation of the account and the
specific items of account when receiving the payment.

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