§ 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
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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
  • Equal: means , with respect to biological sex, of the same value. See Utah Code 68-3-12.5
  • 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 :
         (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
  • Liability: means the same as that term is defined in Section 59-1-1402. See Utah Code 59-1-1702
  • Person: means :
         (24)(a) an individual;
         (24)(b) an association;
         (24)(c) an institution;
         (24)(d) a corporation;
         (24)(e) a company;
         (24)(f) a trust;
         (24)(g) a limited liability company;
         (24)(h) a partnership;
         (24)(i) a political subdivision;
         (24)(j) a government office, department, division, bureau, or other body of government; and
         (24)(k) any other organization or entity. See 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