Utah Code > Title 59 > Chapter 1 > Part 17 – Depository Institution Data Match System and Levy Act


§ 59-1-1701	Title
§ 59-1-1702	Definitions
§ 59-1-1703	Depository institution data match system
§ 59-1-1704	Election to enter into an agreement
§ 59-1-1705	Requirement to access depository institution data match system
§ 59-1-1706	Requirement for a depository institution to provide information to the commission
§ 59-1-1707	Commission requirement to provide notice of levy to depository institution — Duration of levy
§ 59-1-1708	Depository institution requirement to secure amount subject to levy in account holder’s account
§ 59-1-1709	Commission to send notice to delinquent taxpayer
§ 59-1-1710	Commission to determine portion of an amount subject to levy — Process for resolution of dispute — Extension of certain time periods — District court action — Rulemaking authority
§ 59-1-1711	Depository institution to release portion of amount subject to levy
§ 59-1-1712	Limitations on commission authority to levy
§ 59-1-1713	Commission payment to depository institution to secure amount subject to levy
§ 59-1-1714	Amount levied or released in error — Rulemaking authority
§ 59-1-1715	Limits on a depository institution’s authority to disclose or provide notice — Depository institution authority to provide information
§ 59-1-1716	Limits on depository institution liability
§ 59-1-1717	Confidentiality of information

Terms Used In Utah Code > Title 59 > Chapter 1 > Part 17 - Depository Institution Data Match System and Levy Act

Agreement: means an agreement described in Section 59-1-1704 between a depository institution and the commission. See Utah Code 59-1-1702
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
Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor

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

Liability: means the same as that term is defined in Section 59-1-1402. See Utah Code 59-1-1702

Person: means :Utah Code 68-3-12.5

Process: means a writ or summons issued in the course of a judicial proceeding. See Utah Code 68-3-12.5

State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5