59-1-1102 - Disclosure of tax information -- Confidentiality. - Utah Statutes

59-1-1102. Disclosure of tax information -- Confidentiality.
(1) (a) Notwithstanding Section 59-1-403, the commission may disclose the tax due, thename of the taxpayer, and the taxpayer's address and phone number when any tax is referred to aprivate collector under Section 59-1-1101.
(b) This disclosure may not be made if it would be in violation of Section 6103 of theInternal Revenue Code.
(2) Any private collector is subject to the confidentiality requirements and penaltyprovisions provided in Section 59-1-403 with regard to these records.

Enacted by Chapter 165, 1994 General Session