{"data":{"id":"us-ut/utah-code-59-1-1705","jurisdiction":"us-ut","citation":"Utah Code § 59-1-1705","heading":"Requirement to access depository institution data match system.","body":"(1) A depository institution that enters into an agreement with the commission in accordance with Section 59-1-1704 shall access the depository institution data match system on or before the 15th day of each calendar quarter.\n(2) A depository institution that accesses the depository institution data match system shall determine whether a delinquent taxpayer identified in the depository institution data match system has the same identifying information as that of an account holder at the depository institution.","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-S1705.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"8e1e5dc52d04a269213d63ace0362a1071c47ebdeddbd53c212e6ac50f7bae78","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-1-1704","next":"us-ut/utah-code-59-1-1706"},"notice":"GroundRules: Original legal text. Not legal advice."}