Utah Code § 59-1-1704: Election to enter into an agreement.

(1) A depository institution that does business in this state may elect to use the depository institution data match system to respond to judicial process against a delinquent taxpayer.

(2) A depository institution may not make an election under Subsection (1) unless the commission approves the election.

(3) A depository institution that elects to use the depository institution data match system shall enter into an agreement with the commission.

(4) An agreement under this section shall:

(a) address the operation of the depository institution data match system;

(b) require the depository institution to comply with this part;

(c) address reimbursement to the depository institution for complying with this part; and

(d) provide for the security and confidentiality of data contained in the depository institution data match system.

(5) An election under this section does not preclude the commission from requiring a depository institution to respond to judicial process against a delinquent taxpayer:

(a) by means other than the depository institution data match system; and

(b) as provided by law.