2006 Utah Code - 59-1-1102 — Disclosure of tax information -- Confidentiality.

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

Enacted by Chapter 165, 1994 General Session