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This bill would change several aspects of how Utah state and local government agencies collect debts owed to them. It would require the State Tax Commission to apply any corporate income tax refund first toward outstanding restitution a business owes to crime victims before returning the remaining amount to the business. It would also clarify that government agencies can pursue collection on unpaid fees, taxes, fines, restitution, and similar debts even before a court has formally entered a judgment, and it standardizes and broadens the legal definitions used across different debt-collection laws to consistently cover things like unpaid taxes, loans, fines, and restitution owed to any state, local, or federal government entity. Additionally, the bill allows the Office of State Debt Collection to keep up to one year's worth of its operating expenses in its dedicated fund at the end of the fiscal year, rather than returning all unused money to the state's General Fund as currently required.