Utah Code 59-1-1706. Requirement for a depository institution to provide information to the commission
Current as of: 2024 | Check for updates
|
Other versions
A depository institution that determines under Section 59-1-1705 that 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 shall provide the commission, within five days after the day on which the depository institution accesses the depository institution data match system:
(1) the name of the account holder;
Terms Used In Utah Code 59-1-1706
- 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
- Depository institution data match system: means the database that the commission develops, maintains, and operates in accordance with Section 59-1-1703. See Utah Code 59-1-1702
- Identifying information: means :(5)(a) the name of the account holder;(5)(b) the social security number of the account holder; or(5)(c) other identifying information. See Utah Code 59-1-1702(2) the address of the account holder;(3) the account number of the account holder;(4) the account balance of the account holder on the day that the depository institution provides the commission the information required by this section;(5) the type of account of the account holder;(6) the social security number of the account holder;(7) other information that identifies the account holder; and(8) the name of, and contact information for, other account holders that have access to the account.