Enrolled Copy S.B. 22
1 TAX INFORMATION SHARING AMENDMENTS
2024 GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Chris H. Wilson House Sponsor: Joseph Elison
2
3 LONG TITLE
4 General Description:
5 This bill addresses the disclosure of tax information by the State Tax Commission.
6 Highlighted Provisions:
7 This bill:
8 ▸ authorizes the State Tax Commission to share certain information with the Division of
9 Finance within the Department of Government Operations to facilitate payments to taxpayers.
10 Money Appropriated in this Bill:
11 None
12 Other Special Clauses:
13 None
14 Utah Code Sections Affected:
15 AMENDS:
16 59-1-403, as last amended by Laws of Utah 2023, Chapters 21, 52, 86, 259, and 329
17
18 Be it enacted by the Legislature of the state of Utah:
19 Section 1. Section 59-1-403 is amended to read:
20 59-1-403 . Confidentiality -- Exceptions -- Penalty -- Application to property tax.
21 (1) As used in this section:
22 (a) "Distributed tax, fee, or charge" means a tax, fee, or charge:
23 (i) the commission administers under:
24 (A) this title, other than a tax under Chapter 12, Part 2, Local Sales and Use Tax
25 Act;
26 (B) Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act;
27 (C) Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act;
28 (D) Section 19-6-805;
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29 (E) Section 63H-1-205; or
30 (F) Title 69, Chapter 2, Part 4, Prepaid Wireless Telecommunications Service
31 Charges; and
32 (ii) with respect to which the commission distributes the revenue collected from the
33 tax, fee, or charge to a qualifying jurisdiction.
34 (b) "Qualifying jurisdiction" means:
35 (i) a county, city, town, or metro township;
36 (ii) the military installation development authority created in Section 63H-1-201; or
37 (iii) the Utah Inland Port Authority created in Section 11-58-201.
38 (2) (a) Any of the following may not divulge or make known in any manner any
39 information gained by that person from any return filed with the commission:
40 (i) a tax commissioner;
41 (ii) an agent, clerk, or other officer or employee of the commission; or
42 (iii) a representative, agent, clerk, or other officer or employee of any county, city, or
43 town.
44 (b) An official charged with the custody of a return filed with the commission is not
45 required to produce the return or evidence of anything contained in the return in any
46 action or proceeding in any court, except:
47 (i) in accordance with judicial order;
48 (ii) on behalf of the commission in any action or proceeding under:
49 (A) this title; or
50 (B) other law under which persons are required to file returns with the
51 commission;
52 (iii) on behalf of the commission in any action or proceeding to which the
53 commission is a party; or
54 (iv) on behalf of any party to any action or proceeding under this title if the report or
55 facts shown by the return are directly involved in the action or proceeding.
56 (c) Notwithstanding Subsection (2)(b), a court may require the production of, and may
57 admit in evidence, any portion of a return or of the facts shown by the return, as are
58 specifically pertinent to the action or proceeding.
59 (3) This section does not prohibit:
60 (a) a person or that person's duly authorized representative from receiving a copy of any
61 return or report filed in connection with that person's own tax;
62 (b) the publication of statistics as long as the statistics are classified to prevent the
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63 identification of particular reports or returns; and
64 (c) the inspection by the attorney general or other legal representative of the state of the
65 report or return of any taxpayer:
66 (i) who brings action to set aside or review a tax based on the report or return;
67 (ii) against whom an action or proceeding is contemplated or has been instituted
68 under this title; or
69 (iii) against whom the state has an unsatisfied money judgment.
70 (4) (a) Notwithstanding Subsection (2) and for purposes of administration, the
71 commission may by rule, made in accordance with Title 63G, Chapter 3, Utah
72 Administrative Rulemaking Act, provide for a reciprocal exchange of information
73 with:
74 (i) the United States Internal Revenue Service; or
75 (ii) the revenue service of any other state.
76 (b) Notwithstanding Subsection (2) and for all taxes except individual income tax and
77 corporate franchise tax, the commission may by rule, made in accordance with Title
78 63G, Chapter 3, Utah Administrative Rulemaking Act, share information gathered
79 from returns and other written statements with the federal government, any other
80 state, any of the political subdivisions of another state, or any political subdivision of
81 this state, except as limited by Sections 59-12-209 and 59-12-210, if the political
82 subdivision, other state, or the federal government grant substantially similar
83 privileges to this state.
84 (c) Notwithstanding Subsection (2) and for all taxes except individual income tax and
85 corporate franchise tax, the commission may by rule, in accordance with Title 63G,
86 Chapter 3, Utah Administrative Rulemaking Act, provide for the issuance of
87 information concerning the identity and other information of taxpayers who have
88 failed to file tax returns or to pay any tax due.
89 (d) Notwithstanding Subsection (2), the commission shall provide to the director of the
90 Division of Environmental Response and Remediation, as defined in Section
91 19-6-402, as requested by the director of the Division of Environmental Response
92 and Remediation, any records, returns, or other information filed with the
93 commission under Chapter 13, Motor and Special Fuel Tax Act, or Section
94 19-6-410.5 regarding the environmental assurance program participation fee.
95 (e) Notwithstanding Subsection (2), at the request of any person the commission shall
96 provide that person sales and purchase volume data reported to the commission on a
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97 report, return, or other information filed with the commission under:
98 (i) Chapter 13, Part 2, Motor Fuel; or
99 (ii) Chapter 13, Part 4, Aviation Fuel.
100 (f) Notwithstanding Subsection (2), upon request from a tobacco product manufacturer,
101 as defined in Section 59-22-202, the commission shall report to the manufacturer:
102 (i) the quantity of cigarettes, as defined in Section 59-22-202, produced by the
103 manufacturer and reported to the commission for the previous calendar year under
104 Section 59-14-407; and
105 (ii) the quantity of cigarettes, as defined in Section 59-22-202, produced by the
106 manufacturer for which a tax refund was granted during the previous calendar
107 year under Section 59-14-401 and reported to the commission under Subsection
108 59-14-401(1)(a)(v).
109 (g) Notwithstanding Subsection (2), the commission shall notify manufacturers,
110 distributors, wholesalers, and retail dealers of a tobacco product manufacturer that is
111 prohibited from selling cigarettes to consumers within the state under Subsection
112 59-14-210(2).
113 (h) Notwithstanding Subsection (2), the commission may:
114 (i) provide to the Division of Consumer Protection within the Department of
115 Commerce and the attorney general data:
116 (A) reported to the commission under Section 59-14-212; or
117 (B) related to a violation under Section 59-14-211; and
118 (ii) upon request, provide to any person data reported to the commission under
119 Subsections 59-14-212(1)(a) through (c) and Subsection 59-14-212(1)(g).
120 (i) Notwithstanding Subsection (2), the commission shall, at the request of a committee
121 of the Legislature, the Office of the Legislative Fiscal Analyst, or the Governor's
122 Office of Planning and Budget, provide to the committee or office the total amount of
123 revenues collected by the commission under Chapter 24, Radioactive Waste Facility
124 Tax Act, for the time period specified by the committee or office.
125 (j) Notwithstanding Subsection (2), the commission shall make the directory required by
126 Section 59-14-603 available for public inspection.
127 (k) Notwithstanding Subsection (2), the commission may share information with federal,
128 state, or local agencies as provided in Subsection 59-14-606(3).
129 (l) (i) Notwithstanding Subsection (2), the commission shall provide the Office of
130 Recovery Services within the Department of Health and Human Services any
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131 relevant information obtained from a return filed under Chapter 10, Individual
132 Income Tax Act, regarding a taxpayer who has become obligated to the Office of
133 Recovery Services.
134 (ii) The information described in Subsection (4)(l)(i) may be provided by the Office
135 of Recovery Services to any other state's child support collection agency involved
136 in enforcing that support obligation.
137 (m) (i) Notwithstanding Subsection (2), upon request from the state court
138 administrator, the commission shall provide to the state court administrator, the
139 name, address, telephone number, county of residence, and social security number
140 on resident returns filed under Chapter 10, Individual Income Tax Act.
141 (ii) The state court administrator may use the information described in Subsection
142 (4)(m)(i) only as a source list for the master jury list described in Section
143 78B-1-106.
144 (n) (i) As used in this Subsection (4)(n):
145 (A) "GO Utah office" means the Governor's Office of Economic Opportunity
146 created in Section 63N-1a-301.
147 (B) "Income tax information" means information gained by the commission that is
148 required to be attached to or included in a return filed with the commission
149 under Chapter 7, Corporate Franchise and Income Taxes, or Chapter 10,
150 Individual Income Tax Act.
151 (C) "Other tax information" means information gained by the commission that is
152 required to be attached to or included in a return filed with the commission
153 except for a return filed under Chapter 7, Corporate Franchise and Income
154 Taxes, or Chapter 10, Individual Income Tax Act.
155 (D) "Tax information" means income tax information or other tax information.
156 (ii) (A) Notwithstanding Subsection (2) and except as provided in Subsection
157 (4)(n)(ii)(B) or (C), the commission shall at the request of the GO Utah office
158 provide to the GO Utah office all income tax information.
159 (B) For purposes of a request for income tax information made under Subsection
160 (4)(n)(ii)(A), the GO Utah office may not request and the commission may not
161 provide to the GO Utah office a person's address, name, social security
162 number, or taxpayer identification number.
163 (C) In providing income tax information to the GO Utah office, the commission
164 shall in all instances protect the privacy of a person as required by Subsection
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165 (4)(n)(ii)(B).
166 (iii) (A) Notwithstanding Subsection (2) and except as provided in Subsection
167 (4)(n)(iii)(B), the commission shall at the request of the GO Utah office
168 provide to the GO Utah office other tax information.
169 (B) Before providing other tax information to the GO Utah office, the commission
170 shall redact or remove any name, address, social security number, or taxpayer
171 identification number.
172 (iv) The GO Utah office may provide tax information received from the commission
173 in accordance with this Subsection (4)(n) only:
174 (A) as a fiscal estimate, fiscal note information, or statistical information; and
175 (B) if the tax information is classified to prevent the identification of a particular
176 return.
177 (v) (A) A person may not request tax information from the GO Utah office under
178 Title 63G, Chapter 2, Government Records Access and Management Act, or
179 this section, if the GO Utah office received the tax information from the
180 commission in accordance with this Subsection (4)(n).
181 (B) The GO Utah office may not provide to a person that requests tax information
182 in accordance with Subsection (4)(n)(v)(A) any tax information other than the
183 tax information the GO Utah office provides in accordance with Subsection
184 (4)(n)(iv).
185 (o) Notwithstanding Subsection (2), the commission may provide to the governing board
186 of the agreement or a taxing official of another state, the District of Columbia, the
187 United States, or a territory of the United States:
188 (i) the following relating to an agreement sales and use tax:
189 (A) information contained in a return filed with the commission;
190 (B) information contained in a report filed with the commission;
191 (C) a schedule related to Subsection (4)(o)(i)(A) or (B); or
192 (D) a document filed with the commission; or
193 (ii) a report of an audit or investigation made with respect to an agreement sales and
194 use tax.
195 (p) Notwithstanding Subsection (2), the commission may provide information
196 concerning a taxpayer's state income tax return or state income tax withholding
197 information to the Driver License Division if the Driver License Division:
198 (i) requests the information; and
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199 (ii) provides the commission with a signed release form from the taxpayer allowing
200 the Driver License Division access to the information.
201 (q) Notwithstanding Subsection (2), the commission shall provide to the Utah
202 Communications Authority, or a division of the Utah Communications Authority, the
203 information requested by the authority under Sections 63H-7a-302, 63H-7a-402, and
204 63H-7a-502.
205 (r) Notwithstanding Subsection (2), the commission shall provide to the Utah
206 Educational Savings Plan information related to a resident or nonresident individual's
207 contribution to a Utah Educational Savings Plan account as designated on the
208 resident or nonresident's individual income tax return as provided under Section
209 59-10-1313.
210 (s) Notwithstanding Subsection (2), for the purpose of verifying eligibility under
211 Sections 26B-3-106 and 26B-3-903, the commission shall provide an eligibility
212 worker with the Department of Health and Human Services or its designee with the
213 adjusted gross income of an individual if:
214 (i) an eligibility worker with the Department of Health and Human Services or its
215 designee requests the information from the commission; and
216 (ii) the eligibility worker has complied with the identity verification and consent
217 provisions of Sections 26B-3-106 and 26B-3-903.
218 (t) Notwithstanding Subsection (2), the commission may provide to a county, as
219 determined by the commission, information declared on an individual income tax
220 return in accordance with Section 59-10-103.1 that relates to eligibility to claim a
221 residential exemption authorized under Section 59-2-103.
222 (u) Notwithstanding Subsecti