Utah Statutes
§ 59-1-1703 — Depository institution data match system.
Utah·Title 59 Revenue and Taxation·Ch. 59-1 General Taxation Policies·Part 59-1-17 Depository Institution Data Match System and Levy Act
(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.
Free access — add to your briefcase to read the full text and ask questions with AI
Utah § 59-1-1703 (Depository institution data match system.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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.