Utah Code 59-11-114. Confidentiality of information
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(1) The confidentiality of returns and other information filed with the commission shall be governed by Section 59-1-403 , except that, by rule, the commission may authorize the return of an estate to be open to inspection by or disclosure to:
Terms Used In Utah Code 59-11-114
- Attorney-in-fact: A person who, acting as an agent, is given written authorization by another person to transact business for him (her) out of court.
- Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
- Person: includes any natural person, corporation, association, partnership, joint venture, syndicate, estate, trust, or other entity under which business or other activities may be conducted. See Utah Code 59-11-102
- Personal representative: means the executor, administrator, or trustee of a decedent's estate, or, if there is no executor, administrator, or trustee appointed, qualified, and acting within this state, then any person in actual or constructive possession of any property of the decedent. See Utah Code 59-11-102
- Writing: includes :(48)(a) printing;(48)(b) handwriting; and(48)(c) information stored in an electronic or other medium if the information is retrievable in a perceivable format. See Utah Code 68-3-12.5(1)(a) the personal representative of the estate;(1)(b) any heir at law, next of kin, or beneficiary under the will of the decedent, but only if the commission finds that this heir at law, next of kin, or beneficiary has a material interest which will be affected by information contained in the return; or(1)(c) the attorney for the estate or its personal representative or the attorney-in-fact duly authorized in writing by any of the persons described in Subsection
(1)(a) or(b) .
(2) Reports and returns shall be preserved as provided in Section 59-1-403 .
(3) Any person who violates Subsection (1) is subject to the penalty provided in Section 59-1-403 .