1. (1) The commission shall develop, maintain, and operate a database as provided in this section.

2. (2) The database described in Subsection (1):

   1. (a) shall use automated data exchanges;
   2. (b) shall identify a delinquent taxpayer by identifying information;
   3. (c) may be accessed only by the commission or a depository institution;
   4. (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
   5. (e) shall be updated by the commission on at least a quarterly basis.

Enacted by Chapter 326, 2016 General Session