59-1-1703. Depository institution data match system.
(1) The commission shall develop, maintain, and operate a database as provided in this section.
(2) The database described in Subsection: (1) shall use automated data exchanges; shall identify a delinquent taxpayer by identifying information; may be accessed only by the commission or a depository institution; 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 shall be updated by the commission on at least a quarterly basis.