Full text of Utah Utah Code § 59-1-1702 — Definitions., with citation guidance and answers to common questions.
§ 59-1-1702. Definitions.
Effective 1/1/2017 59-1-1702.
Definitions. As used in this part:
(1)
"Agreement" means an agreement described in Section 59-1-1704 between a depository institution and the commission.
(2)
"Delinquent taxpayer" means a person against whom the commission is considered to have obtained a judgment for a liability under Section 59-1-1414.
(3)
"Depository institution" is a depository institution described in Section 7-1-103 that holds or receives deposits, savings, or share accounts.
(4)
"Depository institution data match system" means the database that the commission develops, maintains, and operates in accordance with Section 59-1-1703.
(5)
"Identifying information" means:
(a)
the name of the account holder;
(b)
the social security number of the account holder; or
(c)
other identifying information.
(6)
"Liability" means the same as that term is defined in Section 59-1-1402.
(7)
"Satisfy a liability" means to pay in full a liability that is the subject of a levy under this part.
Section 59-1-1702 ("Definitions.") 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 § 59-1-1702?
A common citation format is "Utah Code § 59-1-1702" (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 § 59-1-1702 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.
