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Utah Code — Title 59 (Revenue and Taxation)

Utah Code § 59-1-1704

Election to enter into an agreement

Official textle.utah.gov11 subsections

# (1)

A depository institution that does business in this state may elect to use the depository institution data match system to respond to judicial process against a delinquent taxpayer.

# (2)

A depository institution may not make an election under Subsection (1) unless the commission approves the election.

# (3)

A depository institution that elects to use the depository institution data match system shall enter into an agreement with the commission.

# (4)

An agreement under this section shall:

# (a)

address the operation of the depository institution data match system;

# (b)

require the depository institution to comply with this part;

# (c)

address reimbursement to the depository institution for complying with this part; and

# (d)

provide for the security and confidentiality of data contained in the depository institution data match system.

# (5)

An election under this section does not preclude the commission from requiring a depository institution to respond to judicial process against a delinquent taxpayer:

# (a)

by means other than the depository institution data match system; and

# (b)

as provided by law.

Last amended: Enacted by Chapter 326, 2016 General Session

Source: view the official text

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In this chapter (40 sections)
  1. 59-1-1405 · Notice of deficiency -- Notice of assessment -- Amended…
  2. 59-1-1406 · Record retention -- Commission estimates tax if person…
  3. 59-1-1407 · Mathematical errors
  4. 59-1-1408 · Assessments
  5. 59-1-1409 · Definition -- Recomputation of amounts due -- Refunds…
  6. 59-1-1410 · Action for collection of tax, fee, or charge -- Action for…
  7. 59-1-1411 · Notice and demand
  8. 59-1-1412 · Applicability of section -- Delinquent payment -- Notice to…
  9. 59-1-1413 · Lien for a liability
  10. 59-1-1414 · Warrant procedures -- Judgment -- Notice requirements after…
  11. 59-1-1415 · Release of lien
  12. 59-1-1416 · Transferees
  13. 59-1-1417 · Burden of proof -- Statutory construction
  14. 59-1-1418 · Suspension of running of statute of limitations
  15. 59-1-1419 · Venue -- Section does not affect right to seek judicial…
  16. 59-1-1420 · Administrative garnishment order for liability
  17. 59-1-1502 · Specie legal tender is legal tender in the state -- Person…
  18. 59-1-1503 · Nonrefundable credit -- Sales and use tax exemption --…
  19. 59-1-1505 · Attorney general to enforce part
  20. 59-1-1506 · Severability clause
  21. 59-1-1602 · Definitions
  22. 59-1-1603 · Applicability of part
  23. 59-1-1604 · Arguments for and against a ballot proposition -- Rebuttal…
  24. 59-1-1605 · Public meeting requirements
  25. 59-1-1702 · Definitions
  26. 59-1-1703 · Depository institution data match system
  27. 59-1-1704 · Election to enter into an agreement
  28. 59-1-1705 · Requirement to access depository institution data match…
  29. 59-1-1706 · Requirement for a depository institution to provide…
  30. 59-1-1707 · Commission requirement to provide notice of levy to…
  31. 59-1-1708 · Depository institution requirement to secure amount subject…
  32. 59-1-1709 · Commission to send notice to delinquent taxpayer
  33. 59-1-1710 · Commission to determine portion of an amount subject to…
  34. 59-1-1711 · Depository institution to release portion of amount subject…
  35. 59-1-1712 · Limitations on commission authority to levy
  36. 59-1-1713 · Commission payment to depository institution to secure…
  37. 59-1-1714 · Amount levied or released in error -- Rulemaking authority
  38. 59-1-1715 · Limits on a depository institution's authority to disclose…
  39. 59-1-1716 · Limits on depository institution liability
  40. 59-1-1717 · Confidentiality of information
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