59-1-1703. Depository institution data match system.
109 words·~1 min read·
/ut/title-59/chapter-1/59-1-1703A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Effective 1/1/2017
59-1-1703. Depository institution data match system.
(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.
Enacted by Chapter 326 , 2016 General Session