Utah Statutes
§ 59-1-1702 — Definitions.
Utah·Title 59 Revenue and Taxation·Ch. 59-1 General Taxation Policies·Part 59-1-17 Depository Institution Data Match System and Levy Act
As used in this part:
(1)"Agreement" means an agreement described in Section 59-1-1704 between a depository institution and the commission.
(2)"Delinquent taxpayer" means a person against whom the commission is considered to have obtained a judgment for a liability under Section 59-1-1414.
(3)"Depository institution" is a depository institution described in Section 7-1-103 that holds or receives deposits, savings, or share accounts.
(4)"Depository institution data match system" means the database that the commission develops, maintains, and operates in accordance with Section 59-1-1703.
(5)"Identifying information" means:
(5)(a) the name of the account holder;
(5)(b) the social security number of the account holder; or
(5)(c) other identifying information.
(6)"Liability" means the s
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Legislative History
Enacted by Chapter 326, 2016 General Session
Nearby Sections
15
§ 59-1-1001
Statement of taxpayer rights.§ 59-1-1002
Audit interviews.§ 59-1-1003
Penalty waiver.§ 59-1-1004
Installment payments.§ 59-1-1005
Suits against commission and its employees.§ 59-1-101
Definitions.§ 59-1-103
Income Tax Surplus Restricted Account.§ 59-1-1101
Private collection of tax -- Fee.§ 59-1-1302
Definitions.