Utah § 59-1-1102 - Disclosure of tax information -- Confidentiality.

Full text of Utah Utah Code § 59-1-1102 — Disclosure of tax information -- Confidentiality., with citation guidance and answers to common questions.

§ 59-1-1102. Disclosure of tax information -- Confidentiality.

Effective 7/1/2021
59-1-1102.  Disclosure of tax information -- Confidentiality.
(1)
(a) Notwithstanding Section 59-1-403, if the commission refers a debt related to a tax, fee, or charge as defined in Section 59-1-401 to a private collector under Section 59-1-1101, the commission may disclose to the private collector the following information related to the debt:
(i) the name of the taxpayer;
(ii) the taxpayer's contact information, including address and phone number;
(iii) the amount of the debt;
(iv) other information that identifies the taxpayer; or
(v) a combination of the information described in Subsections (1)(a)(i) through (iv).
(b) This disclosure may not be made if it would be in violation of Section 6103, Internal Revenue Code.
(2) Subject to Subsections (1)(b) and (3), if the commission authorizes a private collector to contract with a third party under Section 59-1-1101, the private collector may disclose to the third party the information described in Subsection (1)(a) that the commission discloses to the private collector and that relates to services the third party provides to the private collector.
(3) A private collector or a third party described in Subsection (2) is subject to the confidentiality requirements and penalty provisions provided in Section 59-1-403 with regard to information disclosed in accordance with this section.


Amended by Chapter 393, 2021 General Session

Source: official Utah text · Last verified 2026-08-27

Related Utah Legal Topics

Frequently Asked Questions About Utah § 59-1-1102

What does Utah Code § 59-1-1102 cover?

Section 59-1-1102 ("Disclosure of tax information -- Confidentiality.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Utah § 59-1-1102?

A common citation format is "Utah Code § 59-1-1102" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Utah law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.

How does Utah § 59-1-1102 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Utah.