(4) |
(a) |
Notwithstanding Subsection (2) and for purposes of administration, the commission may by rule, made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, provide for a reciprocal exchange of information with:
(i) |
the United States Internal Revenue Service; or |
(ii) |
the revenue service of any other state. |
|
(b) |
Notwithstanding Subsection (2) and for all taxes except individual income tax and corporate franchise tax, the commission may by rule, made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, share information gathered from returns and other written statements with the federal government, any other state, any of the political subdivisions of another state, or any political subdivision of this state, except as limited by Sections 59-12-209 and 59-12-210, if the political subdivision, other state, or the federal government grant substantially similar privileges to this state. |
(c) |
Notwithstanding Subsection (2) and for all taxes except individual income tax and corporate franchise tax, the commission may by rule, in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, provide for the issuance of information concerning the identity and other information of taxpayers who have failed to file tax returns or to pay any tax due. |
(d) |
Notwithstanding Subsection (2), the commission shall provide to the director of the Division of Environmental Response and Remediation, as defined in Section 19-6-402, as requested by the director of the Division of Environmental Response and Remediation, any records, returns, or other information filed with the commission under Chapter 13, Motor and Special Fuel Tax Act, or Section 19-6-410.5 regarding the environmental assurance program participation fee. |
(e) |
Notwithstanding Subsection (2), at the request of any person the commission shall provide that person sales and purchase volume data reported to the commission on a report, return, or other information filed with the commission under:
|
(f) |
Notwithstanding Subsection (2), upon request from a tobacco product manufacturer, as defined in Section 59-22-202, the commission shall report to the manufacturer:
(i) |
the quantity of cigarettes, as defined in Section 59-22-202, produced by the manufacturer and reported to the commission for the previous calendar year under Section 59-14-407; and |
(ii) |
the quantity of cigarettes, as defined in Section 59-22-202, produced by the manufacturer for which a tax refund was granted during the previous calendar year under Section 59-14-401 and reported to the commission under Subsection 59-14-401(1)(a)(v). |
|
(g) |
Notwithstanding Subsection (2), the commission shall notify manufacturers, distributors, wholesalers, and retail dealers of a tobacco product manufacturer that is prohibited from selling cigarettes to consumers within the state under Subsection 59-14-210(2). |
(h) |
Notwithstanding Subsection (2), the commission may:
(i) |
provide to the Division of Consumer Protection within the Department of Commerce and the attorney general data:
(A) |
reported to the commission under Section 59-14-212; or |
(B) |
related to a violation under Section 59-14-211; and |
|
|
(i) |
Notwithstanding Subsection (2), the commission shall, at the request of a committee of the Legislature, the Office of the Legislative Fiscal Analyst, or the Governor’s Office of Planning and Budget, provide to the committee or office the total amount of revenues collected by the commission under Chapter 24, Radioactive Waste Facility Tax Act, for the time period specified by the committee or office. |
(j) |
Notwithstanding Subsection (2), the commission shall make the directory required by Section 59-14-603 available for public inspection. |
(k) |
Notwithstanding Subsection (2), the commission may share information with federal, state, or local agencies as provided in Subsection 59-14-606(3). |
(l) |
(i) |
Notwithstanding Subsection (2), the commission shall provide the Office of Recovery Services within the Department of Health and Human Services any relevant information obtained from a return filed under Chapter 10, Individual Income Tax Act, regarding a taxpayer who has become obligated to the Office of Recovery Services. |
(ii) |
The information described in Subsection (4)(l)(i) may be provided by the Office of Recovery Services to any other state’s child support collection agency involved in enforcing that support obligation. |
|
(m) |
(i) |
Notwithstanding Subsection (2), upon request from the state court administrator, the commission shall provide to the state court administrator, the name, address, telephone number, county of residence, and social security number on resident returns filed under Chapter 10, Individual Income Tax Act. |
(ii) |
The state court administrator may use the information described in Subsection (4)(m)(i) only as a source list for the master jury list described in Section 78B-1-106. |
|
(n) |
(i) |
As used in this Subsection (4)(n):
(A) |
“GO Utah office” means the Governor’s Office of Economic Opportunity created in Section 63N-1a-301. |
(D) |
“Tax information” means income tax information or other tax information. |
|
(ii) |
(A) |
Notwithstanding Subsection (2) and except as provided in Subsection (4)(n)(ii)(B) or (C), the commission shall at the request of the GO Utah office provide to the GO Utah office all income tax information. |
(B) |
For purposes of a request for income tax information made under Subsection (4)(n)(ii)(A), the GO Utah office may not request and the commission may not provide to the GO Utah office a person’s address, name, social security number, or taxpayer identification number. |
(C) |
In providing income tax information to the GO Utah office, the commission shall in all instances protect the privacy of a person as required by Subsection (4)(n)(ii)(B). |
|
(iii) |
(A) |
Notwithstanding Subsection (2) and except as provided in Subsection (4)(n)(iii)(B), the commission shall at the request of the GO Utah office provide to the GO Utah office other tax information. |
(B) |
Before providing other tax information to the GO Utah office, the commission shall redact or remove any name, address, social security number, or taxpayer identification number. |
|
(iv) |
The GO Utah office may provide tax information received from the commission in accordance with this Subsection (4)(n) only:
(A) |
as a fiscal estimate, fiscal note information, or statistical information; and |
(B) |
if the tax information is classified to prevent the identification of a particular return. |
|
(v) |
(B) |
The GO Utah office may not provide to a person that requests tax information in accordance with Subsection (4)(n)(v)(A) any tax information other than the tax information the GO Utah office provides in accordance with Subsection (4)(n)(iv). |
|
|
(o) |
Notwithstanding Subsection (2), the commission may provide to the governing board of the agreement or a taxing official of another state, the District of Columbia, the United States, or a territory of the United States:
(i) |
the following relating to an agreement sales and use tax:
(A) |
information contained in a return filed with the commission; |
(B) |
information contained in a report filed with the commission; |
(C) |
a schedule related to Subsection (4)(o)(i)(A) or (B); or |
(D) |
a document filed with the commission; or |
|
(ii) |
a report of an audit or investigation made with respect to an agreement sales and use tax. |
|
(p) |
Notwithstanding Subsection (2), the commission may provide information concerning a taxpayer’s state income tax return or state income tax withholding information to the Driver License Division if the Driver License Division:
(i) |
requests the information; and |
(ii) |
provides the commission with a signed release form from the taxpayer allowing the Driver License Division access to the information. |
|
(q) |
Notwithstanding Subsection (2), the commission shall provide to the Utah Communications Authority, or a division of the Utah Communications Authority, the information requested by the authority under Sections 63H-7a-302, 63H-7a-402, and 63H-7a-502. |
(r) |
Notwithstanding Subsection (2), the commission shall provide to the Utah Educational Savings Plan information related to a resident or nonresident individual’s contribution to a Utah Educational Savings Plan account as designated on the resident or nonresident’s individual income tax return as provided under Section 59-10-1313. |
(s) |
Notwithstanding Subsection (2), for the purpose of verifying eligibility under Sections 26B-3-106 and 26B-3-903, the commission shall provide an eligibility worker with the Department of Health and Human Services or its designee with the adjusted gross income of an individual if:
(i) |
an eligibility worker with the Department of Health and Human Services or its designee requests the information from the commission; and |
(ii) |
the eligibility worker has complied with the identity verification and consent provisions of Sections 26B-3-106 and 26B-3-903. |
|
(t) |
Notwithstanding Subsection (2), the commission may provide to a county, as determined by the commission, information declared on an individual income tax return in accordance with Section 59-10-103.1 that relates to eligibility to claim a residential exemption authorized under Section 59-2-103. |
(u) |
Notwithstanding Subsection (2), the commission shall provide a report regarding any access line provider that is over 90 days delinquent in payment to the commission of amounts the access line provider owes under 4, to the board of the Utah Communications Authority created in Section 63H-7a-201. |
(v) |
Notwithstanding Subsection (2), the commission shall provide the Department of Environmental Quality a report on the amount of tax paid by a radioactive waste facility for the previous calendar year under Section 59-24-103.5. |
(w) |
Notwithstanding Subsection (2), the commission may, upon request, provide to the Department of Workforce Services any information received under 4, that is relevant to the duties of the Department of Workforce Services. |
(x) |
Notwithstanding Subsection (2), the commission may provide the Public Service Commission or the Division of Public Utilities information related to a seller that collects and remits to the commission a charge described in Subsection 69-2-405(2), including the seller’s identity and the number of charges described in Subsection 69-2-405(2) that the seller collects. |
(y) |
(i) |
Notwithstanding Subsection (2), the commission shall provide to each qualifying jurisdiction the collection data necessary to verify the revenue collected by the commission for a distributed tax, fee, or charge collected within the qualifying jurisdiction. |
(ii) |
In addition to the information provided under Subsection (4)(y)(i), the commission shall provide a qualifying jurisdiction with copies of returns and other information relating to a distributed tax, fee, or charge collected within the qualifying jurisdiction. |
(iii) |
(A) |
To obtain the information described in Subsection (4)(y)(ii), the chief executive officer or the chief executive officer’s designee of the qualifying jurisdiction shall submit a written request to the commission that states the specific information sought and how the qualifying jurisdiction intends to use the information. |
(B) |
The information described in Subsection (4)(y)(ii) is available only in official matters of the qualifying jurisdiction. |
|
(iv) |
Information that a qualifying jurisdiction receives in response to a request under this subsection is:
(B) |
subject to the confidentiality requirements of this section. |
|
|
(z) |
Notwithstanding Subsection (2), the commission shall provide the Alcoholic Beverage Services Commission, upon request, with taxpayer status information related to state tax obligations necessary to comply with the requirements described in Section 32B-1-203. |
(aa) |
(i) |
As used in this Subsection (4)(aa), “unclaimed property administrator” means the administrator or the administrator’s agent, as those terms are defined in Section 67-4a-102. |
(ii) |
(A) |
Notwithstanding Subsection (2), upon request from the unclaimed property administrator and to the extent allowed under federal law, the commission shall provide the unclaimed property administrator the name, address, telephone number, county of residence, and social security number or federal employer identification number on any return filed under Chapter 7, Corporate Franchise and Income Taxes, or Chapter 10, Individual Income Tax Act. |
|
(iii) |
The unclaimed property administrator is subject to the confidentiality provisions of this section with respect to any information the unclaimed property administrator receives under this Subsection (4)(aa). |
|
|