Utah Code § 78B-2-306

Action against corporate stockholders or directors
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Actions against directors or stockholders of a corporation to recover a penalty or forfeiture
imposed, or to enforce a liability created shall be brought within three years after the discovery
by the aggrieved party of the facts upon which the penalty or forfeiture attached, or the liability
accrued. Actions against stockholders of a bank pursuant to levy of assessment to collect their
statutory liability must be brought within three years after the levy of the assessment.
Renumbered and Amended by Chapter 3, 2008 General Session

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