Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-1-1715
Limits on a depository institution's authority to disclose or provide notice -- Depository institution authority to provide information
# (1)
Before a depository institution secures an amount subject to levy in a delinquent taxpayer's account in accordance with Section 59-1-1708 and except as provided in Subsection (2), a depository institution may not disclose or provide notice to an account holder at the depository institution that the depository institution:
# (a)
provided information to the commission or the commission provided information to the depository institution in relation to the account holder or the account holder's account in accordance with this part; or
# (b)
took an action in relation to the account holder or the account holder's account in accordance with this part.
# (2)
A depository institution may provide information to an account holder describing the depository institution's duties under this part if the information the depository institution provides does not identify that the depository institution:
# (a)
provides or has provided information to the commission in relation to a particular account holder or account holder's account in accordance with this part; or
# (b)
takes or has taken an action in relation to a particular account holder or account holder's account in accordance with this part.
Source: view the official text
In this chapter (40 sections)
- 59-1-1405 · Notice of deficiency -- Notice of assessment -- Amended…
- 59-1-1406 · Record retention -- Commission estimates tax if person…
- 59-1-1407 · Mathematical errors
- 59-1-1408 · Assessments
- 59-1-1409 · Definition -- Recomputation of amounts due -- Refunds…
- 59-1-1410 · Action for collection of tax, fee, or charge -- Action for…
- 59-1-1411 · Notice and demand
- 59-1-1412 · Applicability of section -- Delinquent payment -- Notice to…
- 59-1-1413 · Lien for a liability
- 59-1-1414 · Warrant procedures -- Judgment -- Notice requirements after…
- 59-1-1415 · Release of lien
- 59-1-1416 · Transferees
- 59-1-1417 · Burden of proof -- Statutory construction
- 59-1-1418 · Suspension of running of statute of limitations
- 59-1-1419 · Venue -- Section does not affect right to seek judicial…
- 59-1-1420 · Administrative garnishment order for liability
- 59-1-1502 · Specie legal tender is legal tender in the state -- Person…
- 59-1-1503 · Nonrefundable credit -- Sales and use tax exemption --…
- 59-1-1505 · Attorney general to enforce part
- 59-1-1506 · Severability clause
- 59-1-1602 · Definitions
- 59-1-1603 · Applicability of part
- 59-1-1604 · Arguments for and against a ballot proposition -- Rebuttal…
- 59-1-1605 · Public meeting requirements
- 59-1-1702 · Definitions
- 59-1-1703 · Depository institution data match system
- 59-1-1704 · Election to enter into an agreement
- 59-1-1705 · Requirement to access depository institution data match…
- 59-1-1706 · Requirement for a depository institution to provide…
- 59-1-1707 · Commission requirement to provide notice of levy to…
- 59-1-1708 · Depository institution requirement to secure amount subject…
- 59-1-1709 · Commission to send notice to delinquent taxpayer
- 59-1-1710 · Commission to determine portion of an amount subject to…
- 59-1-1711 · Depository institution to release portion of amount subject…
- 59-1-1712 · Limitations on commission authority to levy
- 59-1-1713 · Commission payment to depository institution to secure…
- 59-1-1714 · Amount levied or released in error -- Rulemaking authority
- 59-1-1715 · Limits on a depository institution's authority to disclose…
- 59-1-1716 · Limits on depository institution liability
- 59-1-1717 · Confidentiality of information