Utah Code § 59-1-809

Commission authority related to the Multistate Tax Commission and governmental
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entities.
 The commission may furnish to the Multistate Tax Commission, a taxing official of another state,
the District of Columbia, or the United States or its territories, any information contained in:
(1) a tax return or report, a related schedule, or a document filed pursuant to the tax laws of this
state; or
(2) the report of an audit or investigation made with respect to a tax return or report, a related
schedule, or a document described in Subsection (1).

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