Section 78B-5-508 - Allowable claims against exempt property(1) Notwithstanding other provisions of this part, but subject to the provisions of the Utah Uniform Consumer Credit Code: (a) A creditor may levy against exempt property of any kind, except unemployment benefits, to enforce a claim for: (i) alimony, support, or maintenance;(ii) unpaid earnings of up to one month's compensation or the full-time equivalent of one month's compensation for personal services of an employee; or(iii) state or local taxes.(b) The only deductions that can be withheld from unemployment benefits are those listed in Section 35A-4-103.(c) A creditor may levy against exempt property to enforce a claim for:(i) the purchase price of the property or a loan made for the purpose of enabling an individual to purchase the specific property used for that purpose;(ii) labor or materials furnished to make, repair, improve, preserve, store, or transport the specific property; and(iii) a special assessment imposed to defray costs of a public improvement benefiting the property.(2) This section does not affect the right to enforce any statutory lien or security interest in exempt property.Renumbered and Amended by Chapter 3, 2008 General Session .