Part

Depository Institution Data Match System and Levy Act

Title 59 — Revenue and Taxation §§ 59-1-1702–59-1-1717

Utah Code § 59-1-1702— Definitions
Utah Code § 59-1-1703— Depository institution data match system
Utah Code § 59-1-1704— Election to enter into an agreement
Utah Code § 59-1-1705— Requirement to access depository institution data match system
Utah Code § 59-1-1706— Requirement for a depository institution to provide information to the commission
Utah Code § 59-1-1707— Commission requirement to provide notice of levy to depository institution -- Duration of levy
Utah Code § 59-1-1708— Depository institution requirement to secure amount subject to levy in account holder's account
Utah Code § 59-1-1709— Commission to send notice to delinquent taxpayer
Utah Code § 59-1-1710— Commission to determine portion of an amount subject to levy -- Process for resolution of dispute -- Extension of certain time periods -- District court action -- Rulemaking authority
Utah Code § 59-1-1711— Depository institution to release portion of amount subject to levy
Utah Code § 59-1-1712— Limitations on commission authority to levy
Utah Code § 59-1-1713— Commission payment to depository institution to secure amount subject to levy
Utah Code § 59-1-1714— Amount levied or released in error -- Rulemaking authority
Utah Code § 59-1-1715— Limits on a depository institution's authority to disclose or provide notice -- Depository institution authority to provide information
Utah Code § 59-1-1716— Limits on depository institution liability
Utah Code § 59-1-1717— Confidentiality of information