Utah Code § 59-1-1703 — Depository institution data match system

(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.