A new division has been created within the Utah State Tax Commission to help collect delinquent taxes and oversee the prosecution of tax evaders.

The formation of a collections division will allow the commission to put greater emphasis on its enforcement activities, according to Clyde R. Nichols, commission executive director.

Collections had been handled by a department within the commission's operations division. The new collections division will be headed by Richard Strong.

Blaine Smith is the new acting director of the operations division, replacing Tom Duggar, who has been named research consultant to the commission's executive director.