Section 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):(a) shall use automated data exchanges;(b) shall identify a delinquent taxpayer by identifying information;(c) may be accessed only by the commission or a depository institution;(d) 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(e) shall be updated by the commission on at least a quarterly basis.Added by Chapter 326, 2016 General Session ,§ 5, eff. 1/1/2017.