Utah § 59-1-1705 Requirement to access depository institution data match system.

Utah Statutes

§ 59-1-1705 — Requirement to access depository institution data match system.

Utah § 59-1-1705

Title 59Revenue and Taxation

Ch. 59-1General Taxation Policies

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

This text of Utah § 59-1-1705 (Requirement to access 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. § 59-1-1705 (2026).

Text

(1)A depository institution that enters into an agreement with the commission in accordance with Section 59-1-1704 shall access the depository institution data match system on or before the 15th day of each calendar quarter.

(2)A depository institution that accesses the depository institution data match system shall determine whether a delinquent taxpayer identified in the depository institution data match system has the same identifying information as that of an account holder at the depository institution.

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(1) A depository institution that enters into an agreement with the commission in accordance with Section 59-1-1704 shall access the depository institution data match system on or before the 15th day of each calendar quarter.
(2) A depository institution that accesses the depository institution data match system shall determine whether a delinquent taxpayer identified in the depository institution data match system has the same identifying information as that of an account holder at the depository institution.