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(1) The commission shall, within three business days after the day on which the commission provides a notice of levy described in Section 59-1-1707 to a depository institution, notify a delinquent taxpayer that the commission has issued the notice of levy to the depository institution.
(2) The notice described in Subsection (1) shall:
(a) state the amount subject to levy as stated in the notice of levy described in Section 59-1-1707;
(b) notify the delinquent taxpayer that the depository institution is required to secure the amount subject to levy in accordance with Section 59-1-1708;
(c) identify each account subject to levy at the depository institution; and
(d) describe the actions a delinquent taxpayer may take to:
(i) satisfy the liability; or
(ii) resolve an issue as to whether the commission has the authority to receive from a depository institution the amount subject to levy at the depository institution.