Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-1-1717 — Confidentiality of information
Except for the exchange of information between the commission and a depository institution that is necessary to meet the requirements of this part, information the commission obtains from a depository institution is subject to Section 59-1-403 as if the information had been gained from a return filed with the commission.
Source: official text