LegalFix
Sign In

Section 1703 - Depository institution data match system.

UT Code § 59-1-1703 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

(1) The commission shall develop, maintain, and operate a database as provided in this section.

(2) The database described in Subsection (1): (a) shall use automated data exchanges; (b) shall identify a delinquent taxpayer by identifying information; (c) may be accessed only by the commission or a depository institution; (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 (e) shall be updated by the commission on at least a quarterly basis.

(a) shall use automated data exchanges;

(b) shall identify a delinquent taxpayer by identifying information;

(c) may be accessed only by the commission or a depository institution;

(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

(e) shall be updated by the commission on at least a quarterly basis.

Previous Section
Section 1702 - Definitions.
Next Section
Section 1704 - Election to enter into an agreement.