UTAH TAX REFUND EXCHANGE

AND COMPLIANCE SYSTEM

UTRECS, the Utah Tax Refund Exchange and Compliance System, is a program created by the National Association of Counties and administered by UAC as a benefit to your county for no additional cost. This program:

  • Allows local government agencies to compile & submit their delinquencies for offset against pending state personal income tax refunds;

  • Reduces staff time needed to match debtors with SSN & format debt data to meet state requirements;

  • Ensures that citizens are accorded appropriate due process through the existing state debtor notification requirements; and

  • Requires only a local collection fee of $25 assessed to the debtor.

Allowable debts include any amount due as a result of judgment, citation, tax or administrative order, or unpaid materials and services that are at least 90 days in arrears.

What are the benefits to my county?

  • Monies owed are obtained easily and efficiently;

  • Relationships are built with the state association; 

  • Previously uncollectable debt is collected; and

  • Records are cleaned up.

How will this affect county citizens?

  • Collection penalties may be lowered;

  • Debts are reconciled with no action on their part;

  • Negative impacts on credit ratings are avoided; and

  • Debts are satisfied when funds are available.

What are the program requirements?

  • Agencies must sign MOU and participation form with UAC and register with the Division of Finance.

  • UTRECS will send debtor notice on behalf of the agency providing 21-day resolve or contest period. 

  • Local collection fee of $25 and Division processing fee of $15 assessed to the debtor for each successful offset (fees not collected on refunds less than $20).

  • Agencies must comply with the clearinghouse file format requirements.