Utah Code § 67-4a-1011

Determination of liability for unreported reportable property
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If the administrator determines from an examination conducted under Section 67-4a-1002 that
a putative holder failed or refused to pay or deliver to the administrator property that is reportable
under this chapter, the administrator shall issue a determination of the putative holder's liability to
pay or deliver and give notice in a record to the putative holder of the determination.

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