Utah § 59-1-403.1 - Disclosure of return information.
Full text of Utah Utah Code § 59-1-403.1 — Disclosure of return information., with citation guidance and answers to common questions.
§ 59-1-403.1. Disclosure of return information.
Effective 7/1/2021 59-1-403.1.
Disclosure of return information.
(1)
As used in this section:
(a)
"Office" means:
(i)
the Office of the Legislative Fiscal Analyst, established in Section 36-12-13;
(ii)
the Office of Legislative Research and General Counsel, established in Section 36-12-12; or
(iii)
the Governor's Office of Planning and Budget, created in Section 63J-4-201.
(b)
(i)
"Return information" means information gained by the commission that is required to be attached to or included in a return filed with the commission.
(ii)
"Return information" does not include information that the commission is prohibited from disclosing by federal law, federal regulation, or federal publication.
(2)
(a)
Notwithstanding Subsection 59-1-403(2), the commission, at the request of an office, shall provide to the office all return information with the items described in Subsection (2)(b) removed.
(b)
For purposes of a request for return information made under Subsection (2)(a), the commission shall redact or remove any name, address, social security number, or taxpayer identification number.
(3)
(a)
An office may disclose return information received from the commission in accordance with this section only:
(i)
(A)
as a fiscal estimate, fiscal note information, or statistical information; and
(B)
in a manner that reasonably protects the identification of a particular taxpayer; or
(ii)
to another office.
(b)
A person may not request return information, other than the return information that the office discloses in accordance with Subsection (3)(a), from an office under Title 63G, Chapter 2, Government Records Access and Management Act, or this section, if that office received the return information from the commission in accordance with this section.
(c)
An office may not disclose to a person that requests return information any return information other than the return information that the office discloses in accordance with Subsection (3)(a).
disqualified from holding public office in this state for a period of five years after dismissal.
(5)
(a)
An office and the commission may enter into an agreement specifying the procedures for accessing, storing, and destroying return information requested in accordance with this section.
(b)
An office's access to return information is governed by this section, and except as provided in Subsection (5)(a), may not be limited by any agreement.
Amended by Chapter 367, 2021 General Session Amended by Chapter 382, 2021 General Session
Frequently Asked Questions About Utah § 59-1-403.1
What does Utah Code § 59-1-403.1 cover?
Section 59-1-403.1 ("Disclosure of return information.") 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 § 59-1-403.1?
A common citation format is "Utah Code § 59-1-403.1" (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 § 59-1-403.1 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.
