Utah Code § 70A-9a-326.1

Priority of security interest in controllable account, controllable electronic
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record, and controllable payment intangible.
A security interest in a controllable account, controllable electronic record, or controllable payment
intangible held by a secured party having control of the account, electronic record, or payment
intangible has priority over a conflicting security interest held by a secured party that does not have
control.

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