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

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

Terms Used In Utah Code 59-1-1703

  • Delinquent taxpayer: means a person against whom the commission is considered to have obtained a judgment for a liability under Section 59-1-1414. See Utah Code 59-1-1702
  • Depository institution: is a depository institution described in Section 7-1-103 that holds or receives deposits, savings, or share accounts. See Utah Code 59-1-1702
  • Identifying information: means :
(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)  The database described in Subsection (1):

(a)  shall use automated data exchanges;

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

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

(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

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

Enacted by Chapter 326, 2016 General Session

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