{"data":{"id":"us-ut/utah-code-59-1-1702","jurisdiction":"us-ut","citation":"Utah Code § 59-1-1702","heading":"Definitions.","body":"As used in this part:\n(1) \"Agreement\" means an agreement described in Section 59-1-1704 between a depository institution and the commission.\n(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.\n(3) \"Depository institution\" is a depository institution described in Section 7-1-103 that holds or receives deposits, savings, or share accounts.\n(4) \"Depository institution data match system\" means the database that the commission develops, maintains, and operates in accordance with Section 59-1-1703.\n(5) \"Identifying information\" means:\n(a) the name of the account holder;\n(b) the social security number of the account holder; or\n(c) other identifying information.\n(6) \"Liability\" means the same as that term is defined in Section 59-1-1402.\n(7) \"Satisfy a liability\" means to pay in full a liability that is the subject of a levy under this part.","path":["Title 59 Revenue and Taxation","Chapter 59-1 General Taxation Policies","Part 59-1-17 Depository Institution Data Match System and Levy Act"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter1/59-1-S1702.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"5c33bbbe2601134efd3a49ed1ee559c6188c41878eeca2c2c9a6c61cdbb7706e","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-1-1605","next":"us-ut/utah-code-59-1-1703"},"notice":"GroundRules: Original legal text. Not legal advice."}