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7 LONG TITLE
8 General Description:
9 This bill amends provisions related to the administrative dissolution of corporations and
10 nonprofit corporations.
11 Highlighted Provisions:
12 This bill:
13 ▸ provides that the Division of Corporations and Commercial Code (division) may
14 not administratively dissolve a corporation or nonprofit corporation that is in good
15 standing with the State Tax Commission (commission) unless the division makes
16 reasonable attempts to contact the corporation or nonprofit corporation;
17 ▸ requires the commission to:
18 • certify whether a corporation or nonprofit corporation is in good standing upon
19 request of the division;
20 • provide contact information for a corporation or nonprofit corporation that is in
21 good standing with the commission; and
22 • revoke the administrative dissolution if the administrative dissolution occurred
23 before the effective date of this bill and violates the provisions of this bill;
24 ▸ requires the division to make reasonable attempts to contact a corporation or
25 nonprofit corporation for at least one year before administratively dissolving the
26 corporation or nonprofit corporation;
27 ▸ amends provisions related to the commission's authority to share certain
28 information;
29 ▸ expands the time period in which a corporation or nonprofit corporation may apply
30 for reinstatement;
31 ▸ allows for a retroactive time period in which a corporation or nonprofit corporation
32 that was previously administratively dissolved may apply for reinstatement;
33 ▸ allows a corporation or nonprofit corporation to maintain the corporation's or
34 nonprofit corporation's corporate and assumed names for five years after
35 administrative dissolution;
36 ▸ defines terms; and
37 ▸ makes technical and conforming changes.
38 Money Appropriated in this Bill:
39 None
40 Other Special Clauses:
41 None
42 Utah Code Sections Affected:
43 AMENDS:
44 16-6a-1410, as last amended by Laws of Utah 2008, Chapter 364
45 16-6a-1411, as last amended by Laws of Utah 2009, Chapter 386
46 16-6a-1412, as last amended by Laws of Utah 2023, Chapter 191
47 16-10a-1420, as last amended by Laws of Utah 2008, Chapter 364
48 16-10a-1421, as last amended by Laws of Utah 2009, Chapter 386
49 16-10a-1422, as last amended by Laws of Utah 2023, Chapter 191
50 59-1-403, as last amended by Laws of Utah 2023, Chapters 21, 52, 86, 259, and 329
51
52 Be it enacted by the Legislature of the state of Utah:
53 Section 1. Section 16-6a-1410 is amended to read:
54 16-6a-1410. Grounds for administrative dissolution.
55 (1) As used in this section, "in good standing with the State Tax Commission" means
56 that a nonprofit corporation:
57 (a) has paid all taxes, fees, and penalties the nonprofit corporation owes to the State
58 Tax Commission; or
59 (b) is current on a payment plan with the State Tax Commission for all taxes, fees, and
60 penalties the corporation owes to the State Tax Commission.
61 (2) The division may commence a proceeding under Section 16-6a-1411 for
62 administrative dissolution of a nonprofit corporation if:
63 [
64 penalties imposed by this chapter or other applicable laws of this state;
65 [
66 when it is due;
67 [
68 [
69 [
70 [
71 [
72 incorporation expires.
73 (3) The division may not administratively dissolve a nonprofit corporation that is in
74 good standing with the State Tax Commission unless the division complies with the
75 requirements of Section 16-6a-1411 to make reasonable attempts to contact the nonprofit
76 corporation.
77 (4) The State Tax Commission shall, upon request of the division, certify whether:
78 (a) a nonprofit corporation is in good standing with the State Tax Commission; or
79 (b) the State Tax Commission has no record of the nonprofit corporation.
80 Section 2. Section 16-6a-1411 is amended to read:
81 16-6a-1411. Procedure for and effect of administrative dissolution.
82 (1) (a) If the division determines that one or more grounds exist under Section
83 16-6a-1410 for dissolving a nonprofit corporation, the division shall mail to the nonprofit
84 corporation written notice of the determination, stating the one or more grounds for
85 administrative dissolution.
86 (b) If the State Tax Commission certifies that the nonprofit corporation is in good
87 standing as provided in Subsection 16-6a-1410(4), the State Tax Commission shall provide to
88 the division contact information for the nonprofit corporation as provided in Section 59-1-403.
89 (c) (i) The division shall make reasonable attempts to contact the nonprofit corporation
90 before the division administratively dissolves the nonprofit corporation.
91 (ii) The division's attempt to contact the nonprofit corporation is not reasonable for
92 purposes of this Subsection (1)(c) if the division does not attempt to contact the nonprofit
93 corporation:
94 (A) via the contact information the State Tax Commission provides as described in
95 Subsection (1)(b); or
96 (B) for at least one year from the day on which the division receives the certification
97 described in Section 16-6a-1410.
98 (2) (a) If the nonprofit corporation does not correct each ground for dissolution, or
99 demonstrate to the reasonable satisfaction of the division that each ground determined by the
100 division does not exist, within 60 days after [
101 reasonable attempt to contact the nonprofit corporation contemplated in Subsection (1), the
102 division shall administratively dissolve the nonprofit corporation.
103 (b) If a nonprofit corporation is dissolved under Subsection (2)(a), the division shall
104 mail written notice of the administrative dissolution to the dissolved nonprofit corporation
105 stating the date of dissolution specified in Subsection (2)(d).
106 (c) The division shall mail written notice of the administrative dissolution to:
107 (i) (A) the last registered agent of the dissolved nonprofit corporation; or
108 [
109 corporation[
110 (ii) if applicable, an address the State Tax Commission provides as described in
111 Subsection (1).
112 (d) A nonprofit corporation's date of dissolution is five days after the date the division
113 mails written notice of dissolution under Subsection (2)(b).
114 (3) (a) Except as provided in Subsection (3)(b), a nonprofit corporation
115 administratively dissolved continues its corporate existence, but may not carry on any activities
116 except as is appropriate to:
117 (i) wind up and liquidate its affairs under Section 16-6a-1405; and
118 (ii) to give notice to claimants in the manner provided in Sections 16-6a-1406 and
119 16-6a-1407.
120 (b) If the nonprofit corporation is reinstated in accordance with Section 16-6a-1412,
121 business conducted by the nonprofit corporation during a period of administrative dissolution is
122 unaffected by the dissolution.
123 (4) The administrative dissolution of a nonprofit corporation does not terminate the
124 authority of its registered agent.
125 (5) A notice mailed under this section shall be:
126 (a) mailed first class, postage prepaid; and
127 (b) addressed to:
128 (i) the most current mailing address appearing on the records of the division for:
129 [
130 mailed to the registered agent; or
131 [
132 required to be mailed to an officer of the nonprofit corporation[
133 (C) if applicable, an address the State Tax Commission provides as described in
134 Subsection (1).
135 Section 3. Section 16-6a-1412 is amended to read:
136 16-6a-1412. Reinstatement following administrative dissolution -- Reinstatement
137 after voluntary dissolution.
138 (1) A nonprofit corporation administratively dissolved under Section 16-6a-1411 may
139 apply to the division for reinstatement within [
140 dissolution by delivering to the division for filing an application for reinstatement that:
141 (a) states:
142 (i) the effective date of the nonprofit corporation's administrative dissolution and the
143 nonprofit corporation's corporate name on the effective date of dissolution;
144 (ii) that the ground or grounds for dissolution:
145 (A) did not exist; or
146 (B) have been eliminated;
147 (iii) the corporate name under which the nonprofit corporation is being reinstated;
148 (iv) the corporate name that satisfies the requirements of Section 16-6a-401;
149 (v) that the nonprofit corporation has paid all fees or penalties imposed under this
150 chapter or other applicable state law;
151 (vi) that the nonprofit corporation:
152 (A) has paid any taxes, fees, or penalties owed to the State Tax Commission; or
153 (B) is current on a payment plan with the State Tax Commission for any taxes, fees, or
154 penalties owed to the State Tax Commission;
155 (vii) the address of the nonprofit corporation's registered office;
156 (viii) the name of the nonprofit corporation's registered agent at the office stated in
157 [
158 (ix) the federal employer identification number of the nonprofit corporation; and
159 (x) any additional information the division determines is necessary or appropriate; and
160 (b)
161 includes the written consent to appointment by the designated registered agent.
162 (2) A nonprofit corporation administratively dissolved on or after May 1, 2019, and
163 before May 1, 2024, may apply to the division for reinstatement within five years after the
164 effective date of the dissolution by delivering to the division for filing an application for
165 reinstatement that satisfies the requirements of Subsections (1)(a)(i), (1)(a)(iii) through (x), and
166 (1)(b).
167 [
168 division shall:
169 (i) provide the State Tax Commission with the nonprofit corporation's federal employer
170 identification number; and
171 (ii) request that the State Tax Commission certify that the nonprofit corporation is in
172 good standing.
173 (b) The State Tax Commission shall certify that a nonprofit corporation is in good
174 standing if the nonprofit corporation:
175 (i) has paid all taxes, fees, and penalties the nonprofit corporation owed to the State
176 Tax Commission; or
177 (ii) is current on a payment plan with the State Tax Commission for all taxes, fees, and
178 penalties the nonprofit corporation owes to the State Tax Commission.
179 (c) If a nonprofit corporation is not in good standing as described in [
180 Subsection (3)(b), the State Tax Commission shall:
181 (i) notify the division, stating that the nonprofit corporation is not in good standing;
182 and
183 (ii) notify the nonprofit corporation, explaining in detail why the nonprofit corporation
184 is not in good standing.
185 [
186 (i) the division determines that the application for reinstatement contains the
187 information required under [
188 (ii) the division determines that the information in the application is correct; and
189 (iii) the State Tax Commission certifies that the nonprofit corporation is in good
190 standing as described in [
191 (b) The division shall mail written notice of the revocation to the nonprofit corporation
192 in the manner provided in Subsection 16-6a-1411(5) stating the effective date of the
193 dissolution.
194 [
195 (a) the reinstatement relates back to and takes effect as of the effective date of the
196 administrative dissolution;
197 (b) the nonprofit corporation may carry on the nonprofit corporation's activities, under
198 the name [
199 reinstatement, as if the administrative dissolution had never occurred; and
200 (c) an act of the nonprofit corporation during the period of dissolution is effective and
201 enforceable as if the administrative dissolution had never occurred.
202 [
203 corporation voluntarily dissolved.
204 (b) The rules made under [
205 similar to the requirements of this section for reinstatement of a nonprofit corporation that is
206 administratively dissolved.
207 (7) During the five-year period described in Subsections (1) and (2), the nonprofit
208 corporation retains the nonprofit corporation's corporate name and assumed name, as described
209 in Section 42-2-6.6.
210 Section 4. Section 16-10a-1420 is amended to read:
211 16-10a-1420. Grounds for administrative dissolution.
212 (1) As used in this section, "in good standing with the State Tax Commission" means
213 that a corporation has paid all taxes, fees, and penalties the corporation owes to the State Tax
214 Commission.
215 (2) The division may commence a proceeding under Section 16-10a-1421 for
216 administrative dissolution of a corporation if:
217 [
218 imposed by this chapter or other applicable laws of this state;
219 [
220 when it is due;
221 [
222 [
223 registered agent has been changed or that its registered agent has resigned; or
224 [
225 expires.
226 (3) The division may not administratively dissolve a corporation if the corporation is in
227 good standing with the State Tax Commission unless the division complies with the
228 requirements of Section 16-10a-4121 to make reasonable attempts to contact the corporation.
229 (4) The State Tax Commission shall, upon request of the division, certify whether:
230 (a) a corporation is in good standing with the State Tax Commission; or
231 (b) the State Tax Commission has no record of the corporation.
232 Section 5. Section 16-10a-1421 is amended to read:
233 16-10a-1421. Procedure for and effect of administrative dissolution.
234 (1) (a) If the division determines that one or more grounds exist under Section
235 16-10a-1420 for dissolving a corporation, it shall mail the corporation written notice of:
236 [
237 [
238 (b) If the State Tax Commission certifies that the corporation is in good standing as
239 provided in Subsection 16-10a-1420(3), the State Tax Commission shall provide to the
240 division contact information for the corporation as provided in Section 59-1-403.
241 (c) (i) The division shall make reasonable attempts to contact the corporation before
242 the division administratively dissolves the corporation.
243 (ii) The division's attempt to contact the corporation is not reasonable for purposes of
244 this Subsection (1)(c) if the division does not attempt to contact the corporation:
245 (A) via the contact information the State Tax Commission provides as described in
246 Subsection (1)(b); or
247 (B) for at least one year from the day on which the division receives the certification
248 described in Subsection 16-10a-1420(3).
249 (2) (a) If the corporation does not correct each ground for dissolution, or demonstrate
250 to the reasonable satisfaction of the division that each ground does not exist, within 60 days
251 after [
252 corporation as described in Subsection (1), the division shall administratively dissolve the
253 corporation.
254 (b) If a corporation is dissolved under Subsection (2)(a), the division shall mail written
255 notice of the administrative dissolution to the dissolved corporation, stating the date of
256 dissolution specified in Subsection (2)(d).
257 (c) The division shall mail a copy of the notice of administrative dissolution to:
258 (i) (A) the last registered agent of the dissolved corporation; or
259 [
260 corporation[
261 (ii) if applicable, an address the State Tax Commission provides as described in
262 Subsection (1).
263 (d) A corporation's date of dissolution is five days after the date the division mails the
264 written notice of dissolution under Subsection (2)(b).
265 (e) On the date of dissolution, any assumed names filed on behalf of the dissolved
266 corporation under Title 42, Chapter 2, Conducting Business Under Assumed Name, are
267 canceled.
268 (f) Notwithstanding Subsection (2)(e), the name of the corporation that is dissolved and
269 any assumed names filed on its behalf are not available for two years from the date of
270 dissolution for use by any other person:
271 (i) transacting business in this state; or
272 (ii) doing business under an assumed name under Title 42, Chapter 2, Conducting
273 Business Under Assumed Name.
274 (g) Notwithstanding Subsection (2)(e), if the corporation that is dissolved is reinstated
275 in accordance with Section 16-10a-1422, the registration of the name of the corporation and
276 any assumed names filed on its behalf are reinstated back to the date of dissolution.
277 (3) (a) Except as provided in Subsection (3)(b), a corporation administratively
278 dissolved under this section continues its corporate existence, but may not carry on any
279 business except:
280 (i) the business necessary to wind up and liquidate its business and affairs under
281 Section 16-10a-1405; and
282 (ii) to give notice to claimants in the manner provided in Sections 16-10a-1406 and
283 16-10a-1407.
284 (b) If the corporation is reinstated in accordance with Section 16-10a-1422, business
285 conducted by the corporation during a period of administrative dissolution is unaffected by the
286 dissolution.
287 (4) The administrative dissolution of a corporation does not terminate the authority of
288 its registered agent.
289 (5) A notice mailed under this section shall be:
290 (a) mailed first-class, postage prepaid; and
291 (b) addressed to:
292 (i) the most current mailing address appearing on the records of the division for:
293 [
294 the registered agent; or
295 [
296 to be mailed to an officer of the corporation[
297 (C) if applicable, an address the State Tax Commission provides as described in
298 Subsection (1).
299 Section 6. Section 16-10a-1422 is amended to read:
300 16-10a-1422. Reinstatement following dissolution.
301 (1) A corporation dissolved under Section 16-10a-1403 or 16-10a-1421 may apply to
302 the division for reinstatement within [
303 delivering to the division for filing an application for reinstatement that:
304 (a) states:
305 (i) the effective date of the corporation's dissolution;
306 (ii) the corporation's corporate name as of the effective date of dissolution;
307 (iii) that the grounds for dissolution either did not exist or have been eliminated;
308 (iv) the corporate name under which the corporation is being reinstated;
309 (v) that the name stated in Subsection (1)(a)(iv) satisfies the requirements of Section
310 16-10a-401;
311 (vi) that the corporation has paid all fees or penalties imposed under this chapter or
312 other applicable state law;
313 (vii) that the corporation:
314 (A) has paid any taxes, fees, or penalties owed to the State Tax Commission; or
315 (B) is current on a payment plan with the State Tax Commission for any taxes, fees, or
316 penalties owed to the State Tax Commission;
317 (viii) the address of the corporation's registered office in this state;
318 (ix) the name of the corporation's registered agent at the office stated in Subsection
319 (1)(a)(viii);
320 (x) the federal employer identification number of the corporation; and
321 (xi) any additional information the division determines to be necessary or appropriate;
322 and
323 (b)
324 includes the written consent to appointment by the designated registered agent.
325 (2) A corporation administratively dissolved on or after May 1, 2019, and before May
326 1, 2024, may apply to the division for reinstatement within five years after the effective date of
327 the dissolution by delivering to the division for filing an application for reinstatement that
328 satisfies the requirements of Subsections (1)(a)(i), (1)(a)(ii), (1)(a)(iv) through (xi), and (1)(b).
329 [
330 shall:
331 (i) provide the State Tax Commission with the corporation's federal employer
332 identification number; and
333 (ii) request that the State Tax Commission certify that the corporation is in good
334 standing.
335 (b) The State Tax Commission shall certify that a corporation is in good standing if the
336 corporation:
337 (i) has paid all taxes, fees, and penalties the corporation owed to the State Tax
338 Commission; or
339 (ii) is current on a payment plan with the State Tax Commission for all taxes, fees, and
340 penalties the corporation owes to the State Tax Commission.
341 (c) If a corporation is not in good standing as described in [
342 Subsection (3)(b), the State Tax Commission shall:
343 (i) notify the division, stating that the corporation is not in good standing; and
344 (ii) notify the corporation, explaining in detail why the corporation is not in good
345 standing.
346 [
347 (i) the division determines that the application for reinstatement contains the
348 information required under [
349 (ii) the division determines that the information in the application is correct; and
350 (iii) the State Tax Commission certifies that the corporation is in good standing as
351 described in [
352 (b) The division shall mail to the corporation in the manner provided in Subsection
353 16-10a-1421(5) written notice of:
354 (i) the revocation; and
355 (ii) the effective date of the revocation.
356 [
357 effective date of the administrative dissolution.
358 (b) Upon reinstatement:
359 (i) an act of the corporation during the period of dissolution is effective and
360 enforceable as if the administrative dissolution had never occurred; and
361 (ii) the corporation may carry on the corporation's business, under the name [
362
363 administrative dissolution had never occurred.
364 (6) During the five-year period described in Subsections (1) and (2), the corporation
365 retains the corporation's corporate name and assumed name, as described in Section 42-2-6.6.
366 Section 7. Section 59-1-403 is amended to read:
367 59-1-403. Confidentiality -- Exceptions -- Penalty -- Application to property tax.
368 (1) As used in this section:
369 (a) "Distributed tax, fee, or charge" means a tax, fee, or charge:
370 (i) the commission administers under:
371 (A) this title, other than a tax under Chapter 12, Part 2, Local Sales and Use Tax Act;
372 (B) Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act;
373 (C) Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act;
374 (D) Section 19-6-805;
375 (E) Section 63H-1-205; or
376 (F) Title 69, Chapter 2, Part 4, Prepaid Wireless Telecommunications Service Charges;
377 and
378 (ii) with respect to which the commission distributes the revenue collected from the
379 tax, fee, or charge to a qualifying jurisdiction.
380 (b) "Qualifying jurisdiction" means:
381 (i) a county, city, town, or metro township;
382 (ii) the military installation development authority created in Section 63H-1-201; or
383 (iii) the Utah Inland Port Authority created in Section 11-58-201.
384 (2) (a) Any of the following may not divulge or make known in any manner any
385 information gained by that person from any return filed with the commission:
386 (i) a tax commissioner;
387 (ii) an agent, clerk, or other officer or employee of the commission; or
388 (iii) a representative, agent, clerk, or other officer or employee of any county, city, or
389 town.
390 (b) An official charged with the custody of a return filed with the commission is not
391 required to produce the return or evidence of anything contained in the return in any action or
392 proceeding in any court, except:
393 (i) in accordance with judicial order;
394 (ii) on behalf of the commission in any action or proceeding under:
395 (A) this title; or
396 (B) other law under which persons are required to file returns with the commission;
397 (iii) on behalf of the commission in any action or proceeding to which the commission
398 is a party; or
399 (iv) on behalf of any party to any action or proceeding under this title if the report or
400 facts shown by the return are directly involved in the action or proceeding.
401 (c) Notwithstanding Subsection (2)(b), a court may require the production of, and may
402 admit in evidence, any portion of a return or of the facts shown by the return, as are specifically
403 pertinent to the action or proceeding.
404 (3) This section does not prohibit:
405 (a) a person or that person's duly authorized representative from receiving a copy of
406 any return or report filed in connection with that person's own tax;
407 (b) the publication of statistics as long as the statistics are classified to prevent the
408 identification of particular reports or returns; and
409 (c) the inspection by the attorney general or other legal representative of the state of the
410 report or return of any taxpayer:
411 (i) who brings action to set aside or review a tax based on the report or return;
412 (ii) against whom an action or proceeding is contemplated or has been instituted under
413 this title; or
414 (iii) against whom the state has an unsatisfied money judgment.
415 (4) (a) Notwithstanding Subsection (2) and for purposes of administration, the
416 commission may by rule, made in accordance with Title 63G, Chapter 3, Utah Administrative
417 Rulemaking Act, provide for a reciprocal exchange of information with:
418 (i) the United States Internal Revenue Service; or
419 (ii) the revenue service of any other state.
420 (b) Notwithstanding Subsection (2) and for all taxes except individual income tax and
421 corporate franchise tax, the commission may by rule, made in accordance with Title 63G,
422 Chapter 3, Utah Administrative Rulemaking Act, share information gathered from returns and
423 other written statements with the federal government, any other state, any of the political
424 subdivisions of another state, or any political subdivision of this state, except as limited by
425 Sections 59-12-209 and 59-12-210, if the political subdivision, other state, or the federal
426 government grant substantially similar privileges to this state.
427 (c) Notwithstanding Subsection (2) and for all taxes except individual income tax and
428 corporate franchise tax, the commission may by rule, in accordance with Title 63G, Chapter 3,
429 Utah Administrative Rulemaking Act, provide for the issuance of information concerning the
430 identity and other information of taxpayers who have failed to file tax returns or to pay any tax
431 due.
432 (d) Notwithstanding Subsection (2), the commission shall provide to the director of the
433 Division of Environmental Response and Remediation, as defined in Section 19-6-402, as
434 requested by the director of the Division of Environmental Response and Remediation, any
435 records, returns, or other information filed with the commission under Chapter 13, Motor and
436 Special Fuel Tax Act, or Section 19-6-410.5 regarding the environmental assurance program
437 participation fee.
438 (e) Notwithstanding Subsection (2), at the request of any person the commission shall
439 provide that person sales and purchase volume data reported to the commission on a report,
440 return, or other information filed with the commission under:
441 (i) Chapter 13, Part 2, Motor Fuel; or
442 (ii) Chapter 13, Part 4, Aviation Fuel.
443 (f) Notwithstanding Subsection (2), upon request from a tobacco product manufacturer,
444 as defined in Section 59-22-202, the commission shall report to the manufacturer:
445 (i) the quantity of cigarettes, as defined in Section 59-22-202, produced by the
446 manufacturer and reported to the commission for the previous calendar year under Section
447 59-14-407; and
448 (ii) the quantity of cigarettes, as defined in Section 59-22-202, produced by the
449 manufacturer for which a tax refund was granted during the previous calendar year under
450 Section 59-14-401 and reported to the commission under Subsection 59-14-401(1)(a)(v).
451 (g) Notwithstanding Subsection (2), the commission shall notify manufacturers,
452 distributors, wholesalers, and retail dealers of a tobacco product manufacturer that is prohibited
453 from selling cigarettes to consumers within the state under Subsection 59-14-210(2).
454 (h) Notwithstanding Subsection (2), the commission may:
455 (i) provide to the Division of Consumer Protection within the Department of
456 Commerce and the attorney general data:
457 (A) reported to the commission under Section 59-14-212; or
458 (B) related to a violation under Section 59-14-211; and
459 (ii) upon request, provide to any person data reported to the commission under
460 Subsections 59-14-212(1)(a) through (c) and Subsection 59-14-212(1)(g).
461 (i) Notwithstanding Subsection (2), the commission shall, at the request of a committee
462 of the Legislature, the Office of the Legislative Fiscal Analyst, or the Governor's Office of
463 Planning and Budget, provide to the committee or office the total amount of revenues collected
464 by the commission under Chapter 24, Radioactive Waste Facility Tax Act, for the time period
465 specified by the committee or office.
466 (j) Notwithstanding Subsection (2), the commission shall make the directory required
467 by Section 59-14-603 available for public inspection.
468 (k) Notwithstanding Subsection (2), the commission may share information with
469 federal, state, or local agencies as provided in Subsection 59-14-606(3).
470 (l) (i) Notwithstanding Subsection (2), the commission shall provide the Office of
471 Recovery Services within the Department of Health and Human Services any relevant
472 information obtained from a return filed under Chapter 10, Individual Income Tax Act,
473 regarding a taxpayer who has become obligated to the Office of Recovery Services.
474 (ii) The information described in Subsection (4)(l)(i) may be provided by the Office of
475 Recovery Services to any other state's child support collection agency involved in enforcing
476 that support obligation.
477 (m) (i) Notwithstanding Subsection (2), upon request from the state court
478 administrator, the commission shall provide to the state court administrator, the name, address,
479 telephone number, county of residence, and social security number on resident returns filed
480 under Chapter 10, Individual Income Tax Act.
481 (ii) The state court administrator may use the information described in Subsection
482 (4)(m)(i) only as a source list for the master jury list described in Section 78B-1-106.
483 (n) (i) As used in this Subsection (4)(n):
484 (A) "GO Utah office" means the Governor's Office of Economic Opportunity created in
485 Section 63N-1a-301.
486 (B) "Income tax information" means information gained by the commission that is
487 required to be attached to or included in a return filed with the commission under Chapter 7,
488 Corporate Franchise and Income Taxes, or Chapter 10, Individual Income Tax Act.
489 (C) "Other tax information" means information gained by the commission that is
490 required to be attached to or included in a return filed with the commission except for a return
491 filed under Chapter 7, Corporate Franchise and Income Taxes, or Chapter 10, Individual
492 Income Tax Act.
493 (D) "Tax information" means income tax information or other tax information.
494 (ii) (A) Notwithstanding Subsection (2) and except as provided in Subsection
495 (4)(n)(ii)(B) or (C), the commission shall at the request of the GO Utah office provide to the
496 GO Utah office all income tax information.
497 (B) For purposes of a request for income tax information made under Subsection
498 (4)(n)(ii)(A), the GO Utah office may not request and the commission may not provide to the
499 GO Utah office a person's address, name, social security number, or taxpayer identification
500 number.
501 (C) In providing income tax information to the GO Utah office, the commission shall
502 in all instances protect the privacy of a person as required by Subsection (4)(n)(ii)(B).
503 (iii) (A) Notwithstanding Subsection (2) and except as provided in Subsection
504 (4)(n)(iii)(B), the commission shall at the request of the GO Utah office provide to the GO
505 Utah office other tax information.
506 (B) Before providing other tax information to the GO Utah office, the commission
507 shall redact or remove any name, address, social security number, or taxpayer identification
508 number.
509 (iv) The GO Utah office may provide tax information received from the commission in
510 accordance with this Subsection (4)(n) only:
511 (A) as a fiscal estimate, fiscal note information, or statistical information; and
512 (B) if the tax information is classified to prevent the identification of a particular
513 return.
514 (v) (A) A person may not request tax information from the GO Utah office under Title
515 63G, Chapter 2, Government Records Access and Management Act, or this section, if the GO
516 Utah office received the tax information from the commission in accordance with this
517 Subsection (4)(n).
518 (B) The GO Utah office may not provide to a person that requests tax information in
519 accordance with Subsection (4)(n)(v)(A) any tax information other than the tax information the
520 GO Utah office provides in accordance with Subsection (4)(n)(iv).
521 (o) Notwithstanding Subsection (2), the commission may provide to the governing
522 board of the agreement or a taxing official of another state, the District of Columbia, the United
523 States, or a territory of the United States:
524 (i) the following relating to an agreement sales and use tax:
525 (A) information contained in a return filed with the commission;
526 (B) information contained in a report filed with the commission;
527 (C) a schedule related to Subsection (4)(o)(i)(A) or (B); or
528 (D) a document filed with the commission; or
529 (ii) a report of an audit or investigation made with respect to an agreement sales and
530 use tax.
531 (p) Notwithstanding Subsection (2), the commission may provide information
532 concerning a taxpayer's state income tax return or state income tax withholding information to
533 the Driver License Division if the Driver License Division:
534 (i) requests the information; and
535 (ii) provides the commission with a signed release form from the taxpayer allowing the
536 Driver License Division access to the information.
537 (q) Notwithstanding Subsection (2), the commission shall provide to the Utah
538 Communications Authority, or a division of the Utah Communications Authority, the
539 information requested by the authority under Sections 63H-7a-302, 63H-7a-402, and
540 63H-7a-502.
541 (r) Notwithstanding Subsection (2), the commission shall provide to the Utah
542 Educational Savings Plan information related to a resident or nonresident individual's
543 contribution to a Utah Educational Savings Plan account as designated on the resident or
544 nonresident's individual income tax return as provided under Section 59-10-1313.
545 (s) Notwithstanding Subsection (2), for the purpose of verifying eligibility under
546 Sections 26B-3-106 and 26B-3-903, the commission shall provide an eligibility worker with
547 the Department of Health and Human Services or its designee with the adjusted gross income
548 of an individual if:
549 (i) an eligibility worker with the Department of Health and Human Services or its
550 designee requests the information from the commission; and
551 (ii) the eligibility worker has complied with the identity verification and consent
552 provisions of Sections 26B-3-106 and 26B-3-903.
553 (t) Notwithstanding Subsection (2), the commission may provide to a county, as
554 determined by the commission, information declared on an individual income tax return in
555 accordance with Section 59-10-103.1 that relates to eligibility to claim a residential exemption
556 authorized under Section 59-2-103.
557 (u) Notwithstanding Subsection (2), the commission shall provide a report regarding
558 any access line provider that is over 90 days delinquent in payment to the commission of
559 amounts the access line provider owes under Title 69, Chapter 2, Part 4, Prepaid Wireless
560 Telecommunications Service Charges, to the board of the Utah Communications Authority
561 created in Section 63H-7a-201.
562 (v) Notwithstanding Subsection (2), the commission shall provide the Department of
563 Environmental Quality a report on the amount of tax paid by a radioactive waste facility for the
564 previous calendar year under Section 59-24-103.5.
565 (w) Notwithstanding Subsection (2), the commission may, upon request, provide to the
566 Department of Workforce Services any information received under Chapter 10, Part 4,
567 Withholding of Tax, that is relevant to the duties of the Department of Workforce Services.
568 (x) Notwithstanding Subsection (2), the commission may provide the Public Service
569 Commission or the Division of Public Utilities information related to a seller that collects and
570 remits to the commission a charge described in Subsection 69-2-405(2), including the seller's
571 identity and the number of charges described in Subsection 69-2-405(2) that the seller collects.
572 (y) (i) Notwithstanding Subsection (2), the commission shall provide to each qualifying
573 jurisdiction the collection data necessary to verify the revenue collected by the commission for
574 a distributed tax, fee, or charge collected within the qualifying jurisdiction.
575 (ii) In addition to the information provided under Subsection (4)(y)(i), the commission
576 shall provide a qualifying jurisdiction with copies of returns and other information relating to a
577 distributed tax, fee, or charge collected within the qualifying jurisdiction.
578 (iii) (A) To obtain the information described in Subsection (4)(y)(ii), the chief
579 executive officer or the chief executive officer's designee of the qualifying jurisdiction shall
580 submit a written request to the commission that states the specific information sought and how
581 the qualifying jurisdiction intends to use the information.
582 (B) The information described in Subsection (4)(y)(ii) is available only in official
583 matters of the qualifying jurisdiction.
584 (iv) Information that a qualifying jurisdiction receives in response to a request under
585 this subsection is:
586 (A) classified as a private record under Title 63G, Chapter 2, Government Records
587 Access and Management Act; and
588 (B) subject to the confidentiality requirements of this section.
589 (z) Notwithstanding Subsection (2), the commission shall provide the Alcoholic
590 Beverage Services Commission, upon request, with taxpayer status information related to state
591 tax obligations necessary to comply with the requirements described in Section 32B-1-203.
592 (aa) Notwithstanding Subsection (2), the commission shall inform the Department of
593 Workforce Services, as soon as practicable, whether an individual claimed and is entitled to
594 claim a federal earned income tax credit for the year requested by the Department of Workforce
595 Services if:
596 (i) the Department of Workforce Services requests this information; and
597 (ii) the commission has received the information release described in Section
598 35A-9-604.
599 (bb) (i) As used in this Subsection (4)(bb), "unclaimed property administrator" means
600 the administrator or the administrator's agent, as those terms are defined in Section 67-4a-102.
601 (ii) (A) Notwithstanding Subsection (2), upon request from the unclaimed property
602 administrator and to the extent allowed under federal law, the commission shall provide the
603 unclaimed property administrator the name, address, telephone number, county of residence,
604 and social security number or federal employer identification number on any return filed under
605 Chapter 7, Corporate Franchise and Income Taxes, or Chapter 10, Individual Income Tax Act.
606 (B) The unclaimed property administrator may use the information described in
607 Subsection (4)(aa)(ii)(A) only for the purpose of returning unclaimed property to the property's
608 owner in accordance with Title 67, Chapter 4a, Revised Uniform Unclaimed Property Act.
609 (iii) The unclaimed property administrator is subject to the confidentiality provisions of
610 this section with respect to any information the unclaimed property administrator receives
611 under this Subsection (4)(aa).
612 (cc) Notwithstanding Subsection (2), upon request of the Division of Corporations and
613 Commercial Code as described in Section 16-6a-1410 or 16-10a-1420, if the commission
614 certifies that a nonprofit corporation or corporation is in good standing with the commission,
615 the commission shall provide to the Division of Corporations and Commercial Code contact
616 information for the nonprofit corporation or corporation.
617 (5) (a) Each report and return shall be preserved for at least three years.
618 (b) After the three-year period provided in Subsection (5)(a) the commission may
619 destroy a report or return.
620 (6) (a) Any individual who violates this section is guilty of a class A misdemeanor.
621 (b) If the individual described in Subsection (6)(a) is an officer or employee of the
622 state, the individual shall be dismissed from office and be disqualified from holding public
623 office in this state for a period of five years thereafter.
624 (c) Notwithstanding Subsection (6)(a) or (b), the GO Utah office, when requesting
625 information in accordance with Subsection (4)(n)(iii), or an individual who requests
626 information in accordance with Subsection (4)(n)(v):
627 (i) is not guilty of a class A misdemeanor; and
628 (ii) is not subject to:
629 (A) dismissal from office in accordance with Subsection (6)(b); or
630 (B) disqualification from holding public office in accordance with Subsection (6)(b).
631 (d) Notwithstanding Subsection (6)(a) or (b), for a disclosure of information to the
632 Office of the Legislative Auditor General in accordance with Title 36, Chapter 12, Legislative
633 Organization, an individual described in Subsection (2):
634 (i) is not guilty of a class A misdemeanor; and
635 (ii) is not subject to:
636 (A) dismissal from office in accordance with Subsection (6)(b); or
637 (B) disqualification from holding public office in accordance with Subsection (6)(b).
638 (7) Except as provided in Section 59-1-404, this part does not apply to the property tax.
639 Section 8. Effective date.
640 This bill takes effect on May 1, 2024.