{"data":{"id":"us-ut/utah-code-59-1-1703","jurisdiction":"us-ut","citation":"Utah Code § 59-1-1703","heading":"Depository institution data match system.","body":"(1) The commission shall develop, maintain, and operate a database as provided in this section.\n(2) The database described in Subsection (1):\n(a) shall use automated data exchanges;\n(b) shall identify a delinquent taxpayer by identifying information;\n(c) may be accessed only by the commission or a depository institution;\n(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\n(e) shall be updated by the commission on at least a quarterly basis.","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-S1703.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"0f982dd5251dfb5ceda6d92047cbcd120c86accf0c8c4887f5cdcff6282feb7a","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-1-1702","next":"us-ut/utah-code-59-1-1704"},"notice":"GroundRules: Original legal text. Not legal advice."}