Utah Code § 35A-3-105

Determination of eligibility and responsibility -- Information from State Tax
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Commission.
(1) Except as prohibited by federal law, the department may have access to relevant information
contained in the income tax returns of an applicant, a recipient, or a person who has a duty to
support an applicant or recipient, in determining:
(a) eligibility for public assistance;
(b) payment responsibilities for institutional care; or
(c) any other administrative purpose consistent with this chapter.
(2) The information requested by the department shall be:
(a) provided by the State Tax Commission, to the extent authorized by federal law, on forms
provided by the department; and
(b) treated by the department as a private record under Title 63G, Chapter 2, Government
Records Access and Management Act.

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