Utah Code Title 59. Revenue and Taxation § 59-1-1703. Depository institution data match system

(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.