Utah Code § 35A-3-105: Determination of eligibility and responsibility -- Information from State Tax Commission.

(1) Except as prohibited by federal law, the department may have access to relevant information contained in the income tax returns of an applicant, a recipient, or a person who has a duty to support an applicant or recipient, in determining:

(a) eligibility for public assistance;

(b) payment responsibilities for institutional care; or

(c) any other administrative purpose consistent with this chapter.

(2) The information requested by the department shall be:

(a) provided by the State Tax Commission, to the extent authorized by federal law, on forms provided by the department; and

(b) treated by the department as a private record under Title 63G, Chapter 2, Government Records Access and Management Act.