Utah Code 59-1-1702. Definitions
Current as of: 2023 | Check for updates
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59-1-1702. Definitions.
As used in this part:
As used in this part:
| (1) | “Agreement” means an agreement described in Section 59-1-1704 between a depository institution and the commission. |
| (a) | the name of the account holder; |
| (b) | the social security number of the account holder; or |
| (c) | other identifying information. See Utah Code 59-1-1702 |
| (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:
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| (6) | “Liability” means the same as that term is defined in Section 59-1-1402. |
| (7) | “Satisfy a liability” means to pay in full a liability that is the subject of a levy under this part. |
Enacted by Chapter 326, 2016 General Session