(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.
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