Definitions.

Utah Code § 59-1-1702, under Part 59-1-17: Depository Institution Data Match System and Levy Act.

Utah Code § 59-1-1702

59-1-1702. Definitions.

As used in this part:

(1) "Agreement" means an agreement described in Sectionbetween a depository institution and the commission. 59-1-1704

(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 Sectionthat holds or receives deposits, savings, or share accounts. 7-1-103

(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: the name of the account holder; the social security number of the account holder; or 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.