Utah § 59-1-1703 Depository institution data match system.

Utah Statutes

§ 59-1-1703 — Depository institution data match system.

Utah § 59-1-1703

Title 59Revenue and Taxation

Ch. 59-1General Taxation Policies

Part 59-1-17Depository Institution Data Match System and Levy Act

This text of Utah § 59-1-1703 (Depository institution data match system.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Utah Code Ann. § 59-1-1703 (2026).

Text

(1)The commission shall develop, maintain, and operate a database as provided in this section.

(2)The database described in Subsection (1):

(2)(a) shall use automated data exchanges;

(2)(b) shall identify a delinquent taxpayer by identifying information;

(2)(c) may be accessed only by the commission or a depository institution;

(2)(d) shall be used to determine whether a delinquent taxpayer identified in the database has the same identifying information as that of an account holder at a depository institution; and

(2)(e) shall be updated by the commission on at least a quarterly basis.

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(1) The commission shall develop, maintain, and operate a database as provided in this section.
(2) The database described in Subsection (1):

(2)(a) shall use automated data exchanges;
(2)(b) shall identify a delinquent taxpayer by identifying information;
(2)(c) may be accessed only by the commission or a depository institution;
(2)(d) shall be used to determine whether a delinquent taxpayer identified in the database has the same identifying information as that of an account holder at a depository institution; and
(2)(e) shall be updated by the commission on at least a quarterly basis.