Utah Code 59-1-1703. Depository institution data match system
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(1) The commission shall develop, maintain, and operate a database as provided in this section.
Terms Used In Utah Code 59-1-1703
- 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
- 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 database described in Subsection (1):(2)(a) shall use automated data exchanges;(2)(b) shall identify a delinquent taxpayer by identifying information;(2)(c) may be accessed only by the commission or a depository institution;(2)(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(2)(e) shall be updated by the commission on at least a quarterly basis.