Utah Code § 59-1-1102 — Disclosure of tax information -- Confidentiality

(1)
(a)
Notwithstanding Section 59-1-403, if the commission refers a debt related to a tax, fee, or charge as defined in Section 59-1-401 to a private collector under Section 59-1-1101, the commission may disclose to the private collector the following information related to the debt:
(i)
the name of the taxpayer;
(ii)
the taxpayer's contact information, including address and phone number;
(iii)
the amount of the debt;
(iv)
other information that identifies the taxpayer; or
(v)
a combination of the information described in Subsections (1)(a)(i) through (iv).
(b)
This disclosure may not be made if it would be in violation of Section 6103, Internal Revenue Code.
(2)
Subject to Subsections (1)(b) and (3), if the commission authorizes a private collector to contract with a third party under Section 59-1-1101, the private collector may disclose to the third party the information described in Subsection (1)(a) that the commission discloses to the private collector and that relates to services the third party provides to the private collector.
(3)
A private collector or a third party described in Subsection (2) is subject to the confidentiality requirements and penalty provisions provided in Section 59-1-403 with regard to information disclosed in accordance with this section.