Utah Code § 59-1-1703
Depository institution data match system
Utah · Utah Code Title 59 — Revenue and Taxation · Status: effective
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- Citation
- Utah Code § 59-1-1703, Depository institution data match system, Utah, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2344372
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Full text
(1) The commission shall develop, maintain, and operate a database as provided in this section.
(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.