{"data":{"id":"us-ut/utah-code-59-1-1704","jurisdiction":"us-ut","citation":"Utah Code § 59-1-1704","heading":"Election to enter into an agreement.","body":"(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.\n(2) A depository institution may not make an election under Subsection (1) unless the commission approves the election.\n(3) A depository institution that elects to use the depository institution data match system shall enter into an agreement with the commission.\n(4) An agreement under this section shall:\n(a) address the operation of the depository institution data match system;\n(b) require the depository institution to comply with this part;\n(c) address reimbursement to the depository institution for complying with this part; and\n(d) provide for the security and confidentiality of data contained in the depository institution data match system.\n(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:\n(a) by means other than the depository institution data match system; and\n(b) as provided by law.","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-S1704.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"5fec56ecf3bc456a81292d8743261e5b5bc48c06bc98d52fc8c376667d6a36af","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-1-1703","next":"us-ut/utah-code-59-1-1705"},"notice":"GroundRules: Original legal text. Not legal advice."}