Definitions

# (1)

"Agreement" means an agreement described in Section 59-1-1704 between a depository institution and the commission.

# (2)

"Delinquent taxpayer" means a person against whom the commission is considered to have obtained a judgment for a liability under Section 59-1-1414.

# (3)

"Depository institution" is a depository institution described in Section 7-1-103 that holds or receives deposits, savings, or share accounts.

# (4)

"Depository institution data match system" means the database that the commission develops, maintains, and operates in accordance with Section 59-1-1703.

# (5)

"Identifying information" means:

(a) the name of the account holder;

(b) the social security number of the account holder; or

(c) other identifying information.

# (6)

"Liability" means the same as that term is defined in Section 59-1-1402.

# (7)

"Satisfy a liability" means to pay in full a liability that is the subject of a levy under this part.