Utah Code § 59-1-1702: Definitions.

As used in this part:

(1) "Agreement" means an agreement described in Section 59-1-1704 between a depository institution and the commission.

(2) "Delinquent taxpayer" means a person against whom the commission is considered to have obtained a judgment for a liability under Section 59-1-1414.

(3) "Depository institution" is a depository institution described in Section 7-1-103 that holds or receives deposits, savings, or share accounts.

(4) "Depository institution data match system" means the database that the commission develops, maintains, and operates in accordance with Section 59-1-1703.

(5) "Identifying information" means:

(a) the name of the account holder;

(b) the social security number of the account holder; or

(c) other identifying information.

(6) "Liability" means the same as that term is defined in Section 59-1-1402.

(7) "Satisfy a liability" means to pay in full a liability that is the subject of a levy under this part.