59-1-1704. Election to enter into an agreement.
(1) A depository institution that does business in this state may elect to use the depository institution data match system to respond to judicial process against a delinquent taxpayer.
(2) A depository institution may not make an election under Subsectionunless the commission approves the election. (1)
(3) A depository institution that elects to use the depository institution data match system shall enter into an agreement with the commission.
(4) An agreement under this section shall: address the operation of the depository institution data match system; require the depository institution to comply with this part; address reimbursement to the depository institution for complying with this part; and provide for the security and confidentiality of data contained in the depository institution data match system.
(5) An election under this section does not preclude the commission from requiring a depository institution to respond to judicial process against a delinquent taxpayer: by means other than the depository institution data match system; and as provided by law.