Rep. Norm Thurston — Voting Record

Bill

Number

H.B. 506 (2025GS)

Sponsor

Rep. Shelley, Troy

Final action

House/ filed 3/7/2025

Outcome

Failed / filed without passage

Summary

What it does

• This bill:
• provides for the State Tax Commission to share certain identifying information with the unclaimed property administrator for purposes of returning unclaimed property;
• modifies dates on which unclaimed property held in certain tax-deferred and tax-exempt accounts is presumed abandoned; and
• makes technical changes.

Every vote on this bill

Bill text

6
59-1-403
67-4a-202
67-4a-203
Unclaimed Property Amendments
2025 GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Troy Shelley
Senate Sponsor: Stephanie Pitcher
LONG TITLE
General Description:
This bill modifies provisions related to unclaimed property.
Highlighted Provisions:
This bill:
provides for the State Tax Commission to share certain identifying information with the 
unclaimed property administrator for purposes of returning unclaimed property;
modifies dates on which unclaimed property held in certain tax-deferred and tax-exempt 
accounts is presumed abandoned; and
makes technical changes.
Money Appropriated in this Bill:
None
Other Special Clauses:
None
Utah Code Sections Affected:
AMENDS:
59-1-403
, as last amended by Laws of Utah 2024, Chapters 25, 35
67-4a-202
, as repealed and reenacted by Laws of Utah 2017, Chapter 371
67-4a-203
, as repealed and reenacted by Laws of Utah 2017, Chapter 371
Be it enacted by the Legislature of the state of Utah:
Section 1, Section 
59-1-403
 is amended to read:
59-1-403. Confidentiality -- Exceptions -- Penalty -- Application to property tax.
(1)
As used in this section:
(a)
"Distributed tax, fee, or charge" means a tax, fee, or charge:
(i)
the commission administers under:
(A)
this title, other than a tax under Chapter 12, Part 2, Local Sales and Use Tax 
Act;
(B)
Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act;
(C)
Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act;
(D)
Section 
19-6-805
;
(E)
Section 
63H-1-205
; or
(F)
Title 69, Chapter 2, Part 4, Prepaid Wireless Telecommunications Service 
Charges; and
(ii)
with respect to which the commission distributes the revenue collected from the 
tax, fee, or charge to a qualifying jurisdiction.
(b)
"Qualifying jurisdiction" means:
(i)
a county, city, or town;
(ii)
the military installation development authority created in Section 
63H-1-201
; or
(iii)
the Utah Inland Port Authority created in Section 
11-58-201
.
(2)
(a)
Any of the following may not divulge or make known in any manner any 
information gained by that person from any return filed with the commission:
(i)
a tax commissioner;
(ii)
an agent, clerk, or other officer or employee of the commission; or
(iii)
a representative, agent, clerk, or other officer or employee of any county, city, or 
town.
(b)
An official charged with the custody of a return filed with the commission is not 
required to produce the return or evidence of anything contained in the return in any 
action or proceeding in any court, except:
(i)
in accordance with judicial order;
(ii)
on behalf of the commission in any action or proceeding under:
(A)
this title; or
(B)
other law under which persons are required to file returns with the 
commission;
(iii)
on behalf of the commission in any action or proceeding to which the 
commission is a party; or
(iv)
on behalf of any party to any action or proceeding under this title if the report or 
facts shown by the return are directly involved in the action or proceeding.
(c)
Notwithstanding Subsection (2)(b), a court may require the production of, and may 
admit in evidence, any portion of a return or of the facts shown by the return, as are 
specifically pertinent to the action or proceeding.
(3)
This section does not prohibit:
(a)
a person or that person's duly authorized representative from receiving a copy of any 
return or report filed in connection with that person's own tax;
(b)
the publication of statistics as long as the statistics are classified to prevent the 
identification of particular reports or returns; and
(c)
the inspection by the attorney general or other legal representative of the state of the 
report or return of any taxpayer:
(i)
who brings action to set aside or review a tax based on the report or return;
(ii)
against whom an action or proceeding is contemplated or has been instituted 
under this title; or
(iii)
against whom the state has an unsatisfied money judgment.
(4)
(a)
Notwithstanding Subsection (2) and for purposes of administration, the 
commission may by rule, made in accordance with Title 63G, Chapter 3, Utah 
Administrative Rulemaking Act, provide for a reciprocal exchange of information 
with:
(i)
the United States Internal Revenue Service; or
(ii)
the revenue service of any other state.
(b)
Notwithstanding Subsection (2) and for all taxes except individual income tax and 
corporate franchise tax, the commission may by rule, made in accordance with Title 
63G, Chapter 3, Utah Administrative Rulemaking Act, share information gathered 
from returns and other written statements with the federal government, any other 
state, any of the political subdivisions of another state, or any political subdivision of 
this state, except as limited by Sections 
59-12-209
 and 
59-12-210
, if the political 
subdivision, other state, or the federal government grant substantially similar 
privileges to this state.
(c)
Notwithstanding Subsection (2) and for all taxes except individual income tax and 
corporate franchise tax, the commission may by rule, in accordance with Title 63G, 
Chapter 3, Utah Administrative Rulemaking Act, provide for the issuance of 
information concerning the identity and other information of taxpayers who have 
failed to file tax returns or to pay any tax due.
(d)
Notwithstanding Subsection (2), the commission shall provide to the director of the 
Division of Environmental Response and Remediation, as defined in Section 
19-6-402
, as requested by the director of the Division of Environmental Response 
and Remediation, any records, returns, or other information filed with the 
commission under Chapter 13, Motor and Special Fuel Tax Act, or Section 
19-6-410.5
 regarding the environmental assurance program participation fee.
(e)
Notwithstanding Subsection (2), at the request of any person the commission shall 
provide that person sales and purchase volume data reported to the commission on a 
report, return, or other information filed with the commission under:
(i)
Chapter 13, Part 2, Motor Fuel; or
(ii)
Chapter 13, Part 4, Aviation Fuel.
(f)
Notwithstanding Subsection (2), upon request from a tobacco product manufacturer, 
as defined in Section 
59-22-202
, the commission shall report to the manufacturer:
(i)
the quantity of cigarettes, as defined in Section 
59-22-202
, produced by the 
manufacturer and reported to the commission for the previous calendar year under 
Section 
59-14-407
; and
(ii)
the quantity of cigarettes, as defined in Section 
59-22-202
, produced by the 
manufacturer for which a tax refund was granted during the previous calendar 
year under Section 
59-14-401
 and reported to the commission under Subsection 
59-14-401
(1)(a)(v).
(g)
Notwithstanding Subsection (2), the commission shall notify manufacturers, 
distributors, wholesalers, and retail dealers of a tobacco product manufacturer that is 
prohibited from selling cigarettes to consumers within the state under Subsection 
59-14-210
(2).
(h)
Notwithstanding Subsection (2), the commission may:
(i)
provide to the Division of Consumer Protection within the Department of 
Commerce and the attorney general data:
(A)
reported to the commission under Section 
59-14-212
; or
(B)
related to a violation under Section 
59-14-211
; and
(ii)
upon request, provide to any person data reported to the commission under 
Subsections 
59-14-212
(1)(a) through (c) and Subsection 
59-14-212
(1)(g).
(i)
Notwithstanding Subsection (2), the commission shall, at the request of a committee 
of the Legislature, the Office of the Legislative Fiscal Analyst, or the Governor's 
Office of Planning and Budget, provide to the committee or office the total amount of 
revenues collected by the commission under Chapter 24, Radioactive Waste Facility 
Tax Act, for the time period specified by the committee or office.
(j)
Notwithstanding Subsection (2), the commission shall make the directory required by 
Section 
59-14-603
 available for public inspection.
(k)
Notwithstanding Subsection (2), the commission may share information with federal, 
state, or local agencies as provided in Subsection 
59-14-606
(3).
(l)
(i)
Notwithstanding Subsection (2), the commission shall provide the Office of 
Recovery Services within the Department of Health and Human Services any 
relevant information obtained from a return filed under Chapter 10, Individual 
Income Tax Act, regarding a taxpayer who has become obligated to the Office of 
Recovery Services.
(ii)
The information described in Subsection (4)(l)(i) may be provided by the Office 
of Recovery Services to any other state's child support collection agency involved 
in enforcing that support obligation.
(m)
(i)
Notwithstanding Subsection (2), upon request from the state court 
administrator, the commission shall provide to the state court administrator, the 
name, address, telephone number, county of residence, and social security number 
on resident returns filed under Chapter 10, Individual Income Tax Act.
(ii)
The state court administrator may use the information described in Subsection 
(4)(m)(i) only as a source list for the master jury list described in Section 
78B-1-106
.
(n)
(i)
As used in this Subsection (4)(n):
(A)
"GOEO" means the Governor's Office of Economic Opportunity created in 
Section 
63N-1a-301
.
(B)
"Income tax information" means information gained by the commission that is 
required to be attached to or included in a return filed with the commission 
under Chapter 7, Corporate Franchise and Income Taxes, or Chapter 10, 
Individual Income Tax Act.
(C)
"Other tax information" means information gained by the commission that is 
required to be attached to or included in a return filed with the commission 
except for a return filed under Chapter 7, Corporate Franchise and Income 
Taxes, or Chapter 10, Individual Income Tax Act.
(D)
"Tax information" means income tax information or other tax information.
(ii)
(A)
Notwithstanding Subsection (2) and except as provided in Subsection 
(4)(n)(ii)(B) or (C), the commission shall at the request of GOEO provide to 
GOEO all income tax information.
(B)
For purposes of a request for income tax information made under Subsection 
(4)(n)(ii)(A), GOEO may not request and the commission may not provide to
GOEO a person's address, name, social security number, or taxpayer 
identification number.
(C)
In providing income tax information to GOEO, the commission shall in all 
instances protect the privacy of a person as required by Subsection (4)(n)(ii)(B).
(iii)
(A)
Notwithstanding Subsection (2) and except as provided in Subsection 
(4)(n)(iii)(B), the commission shall at the request of GOEO provide to GOEO 
other tax information.
(B)
Before providing other tax information to GOEO, the commission shall redact 
or remove any name, address, social security number, or taxpayer identification 
number.
(iv)
GOEO may provide tax information received from the commission in accordance 
with this Subsection (4)(n) only:
(A)
as a fiscal estimate, fiscal note information, or statistical information; and
(B)
if the tax information is classified to prevent the identification of a particular 
return.
(v)
(A)
A person may not request tax information from GOEO under Title 63G, 
Chapter 2, Government Records Access and Management Act, or this section, 
if GOEO received the tax information from the commission in accordance with 
this Subsection (4)(n).
(B)
GOEO may not provide to a person that requests tax information in 
accordance with Subsection (4)(n)(v)(A) any tax information other than the tax 
information GOEO provides in accordance with Subsection (4)(n)(iv).
(o)
Notwithstanding Subsection (2), the commission may provide to the governing board 
of the agreement or a taxing official of another state, the District of Columbia, the 
United States, or a territory of the United States:
(i)
the following relating to an agreement sales and use tax:
(A)
information contained in a return filed with the commission;
(B)
information contained in a report filed with the commission;
(C)
a schedule related to Subsection (4)(o)(i)(A) or (B); or
(D)
a document filed with the commission; or
(ii)
a report of an audit or investigation made with respect to an agreement sales and 
use tax.
(p)
Notwithstanding Subsection (2), the commission may provide information 
concerning a taxpayer's state income tax return or state income tax withholding 
information to the Driver License Division if the Driver License Division:
(i)
requests the information; and
(ii)
provides the commission with a signed release form from the taxpayer allowing 
the Driver License Division access to the information.
(q)
Notwithstanding Subsection (2), the commission shall provide to the Utah 
Communications Authority, or a division of the Utah Communications Authority, the 
information requested by the authority under Sections 
63H-7a-302
, 
63H-7a-402
, and 
63H-7a-502
.
(r)
Notwithstanding Subsection (2), the commission shall provide to the Utah 
Educational Savings Plan information related to a resident or nonresident individual's 
contribution to a Utah Educational Savings Plan account as designated on the 
resident or nonresident's individual income tax return as provided under Section 
59-10-1313
.
(s)
Notwithstanding Subsection (2), for the purpose of verifying eligibility under 
Sections 
26B-3-106
 and 
26B-3-903
, the commission shall provide an eligibility 
worker with the Department of Health and Human Services or its designee with the 
adjusted gross income of an individual if:
(i)
an eligibility worker with the Department of Health and Human Services or its 
designee requests the information from the commission; and
(ii)
the eligibility worker has complied with the identity verification and consent 
provisions of Sections 
26B-3-106
 and 
26B-3-903
.
(t)
Notwithstanding Subsection (2), the commission may provide to a county, as 
determined by the commission, information declared on an individual income tax 
return in accordance with Section 
59-10-103.1
 that relates to eligibility to claim a 
residential exemption authorized under Section 
59-2-103
.
(u)
Notwithstanding Subsection (2), the commission shall provide a report regarding any 
access line provider that is over 90 days delinquent in payment to the commission of 
amounts the access line provider owes under Title 69, Chapter 2, Part 4, Prepaid 
Wireless Telecommunications Service Charges, to the board of the Utah 
Communications Authority created in Section 
63H-7a-201
.
(v)
Notwithstanding Subsection (2), the commission shall provide the Department of 
Environmental Quality a report on the amount of tax paid by a radioactive waste 
facility for the previous calendar year under Section 
59-24-103.5
.
(w)
Notwithstanding Subsection (2), the commission may, upon request, provide to the 
Department of Workforce Services any information received under Chapter 10, Part 
4, Withholding of Tax, that is relevant to the duties of the Department of Workforce 
Services.
(x)
Notwithstanding Subsection (2), the commission may provide the Public Service 
Commission or the Division of Public Utilities information related to a seller that 
collects and remits to the commission a charge described in Subsection 
69-2-405
(2), 
including the seller's identity and the number of charges described in Subsection 
69-2-405
(2) that the seller collects.
(y)
(i)
Notwithstanding Subsection (2), the commission shall provide to each 
qualifying jurisdiction the collection data necessary to verify the revenue collected 
by the commission for a distributed tax, fee, or charge collected within the 
qualifying jurisdiction.
(ii)
In addition to the information provided under Subsection (4)(y)(i), the 
commission shall provide a qualifying jurisdiction with copies of returns and other 
information relating to a distributed tax, fee, or charge collected within the 
qualifying jurisdiction.
(iii)
(A)
To obtain the information described in Subsection (4)(y)(ii), the chief 
executive officer or the chief executive officer's designee of the qualifying 
jurisdiction shall submit a written request to the commission that states the 
specific information sought and how the qualifying jurisdiction intends to use 
the information.
(B)
The information described in Subsection (4)(y)(ii) is available only in official 
matters of the qualifying jurisdiction.
(iv)
Information that a qualifying jurisdiction receives in response to a request under 
this subsection is:
(A)
classified as a private record under Title 63G, Chapter 2, Government Records 
Access and Management Act; and
(B)
subject to the confidentiality requirements of this section.
(z)
Notwithstanding Subsection (2), the commission shall provide the Alcoholic 
Beverage Services Commission, upon request, with taxpayer status information 
related to state tax obligations necessary to comply with the requirements described 
in Section 
32B-1-203
.
(aa)
Notwithstanding Subsection (2), the commission shall inform the Department of 
Workforce Services, as soon as practicable, whether an individual claimed and is 
entitled to claim a federal earned income tax credit for the year requested by the 
Department of Workforce Services if:
(i)
the Department of Workforce Services requests this information; and
(ii)
the commission has received the information release described in Section 
35A-9-604
.
(bb)
(i)
As used in this Subsection (4)(bb), "unclaimed property administrator" means 
the administrator or the administrator's agent, as those terms are defined in Section 
67-4a-102
.
(ii)
(A)
Notwithstanding Subsection (2), upon request from the unclaimed property 
administrator and to the extent allowed under federal law, the commission shall 
provide the unclaimed property administrator the name, address, telephone 
number, 
email address, 
county of residence, and social security number or 
federal employer identification number on any return filed under Chapter 7, 
Corporate Franchise and Income Taxes, or Chapter 10, Individual Income Tax 
Act.
(B)
The unclaimed property administrator may use the information described in 
Subsection (4)(bb)(ii)(A) only for the purpose of returning unclaimed property 
to the property's owner in accordance with Title 67, Chapter 4a, Revised 
Uniform Unclaimed Property Act.
(iii)
The unclaimed property administrator is subject to the confidentiality provisions 
of this section with respect to any information the unclaimed property 
administrator receives under this Subsection (4)(bb).
(cc)
Notwithstanding Subsection (2), the commission may, upon request, disclose a 
taxpayer's state individual income tax information to a program manager of the Utah 
Fits All Scholarship Program under Section 
53F-6-402
 if:
(i)
the taxpayer consents in writing to the disclosure;
(ii)
the taxpayer's written consent includes the taxpayer's name, social security 
number, and any other information the commission requests that is necessary to 
verify the identity of the taxpayer; and
(iii)
the program manager provides the taxpayer's written consent to the commission.
(dd)
Notwithstanding Subsection (2), the commission may provide to the Division of 
Finance within the Department of Government Operations any information necessary 
to facilitate a payment from the commission to a taxpayer, including:
(i)
the name of the taxpayer entitled to the payment or any other person legally 
authorized to receive the payment;
(ii)
the taxpayer identification number of the taxpayer entitled to the payment;
(iii)
the payment identification number and amount of the payment;
(iv)
the tax year to which the payment applies and date on which the payment is due;
(v)
a mailing address to which the payment may be directed; and
(vi)
information regarding an account at a depository institution to which the 
payment may be directed, including the name of the depository institution, the 
type of account, the account number, and the routing number for the account.
(ee)
Notwithstanding Subsection (2), the commission shall provide the total amount of 
revenues collected by the commission under Subsection 
59-5-202
(5):
(i)
at the request of a committee of the Legislature, the Office of the Legislative 
Fiscal Analyst, or the Governor's Office of Planning and Budget, to the committee 
or office for the time period specified by the committee or office; and
(ii)
to the Division of Finance for purposes of the Division of Finance administering 
Subsection 
59-5-202
(5).
(ff)
Notwithstanding Subsection (2), the commission may provide the Department of 
Agriculture and Food with information from a return filed in accordance with 
Chapter 31, Cannabinoid Licensing and Tax Act.
(5)
(a)
Each report and return shall be preserved for at least three years.
(b)
After the three-year period provided in Subsection (5)(a) the commission may 
destroy a report or return.
(6)
(a)
Any individual who violates this section is guilty of a class A misdemeanor.
(b)
If the individual described in Subsection (6)(a) is an officer or employee of the state, 
the individual shall be dismissed from office and be disqualified from holding public 
office in this state for a period of five years thereafter.
(c)
Notwithstanding Subsection (6)(a) or (b), GOEO, when requesting information in 
accordance with Subsection (4)(n)(iii), or an individual who requests information in 
accordance with Subsection (4)(n)(v):
(i)
is not guilty of a class A misdemeanor; and
(ii)
is not subject to:
(A)
dismissal from office in accordance with Subsection (6)(b); or
(B)
disqualification from holding public office in accordance with Subsection 
(6)(b).
(d)
Notwithstanding Subsection (6)(a) or (b), for a disclosure of information to the 
Office of the Legislative Auditor General in accordance with Title 36, Chapter 12, 
Legislative Organization, an individual described in Subsection (2):
(i)
is not guilty of a class A misdemeanor; and
(ii)
is not subject to:
(A)
dismissal from office in accordance with Subsection (6)(b); or
(B)
disqualification from holding public office in accordance with Subsection 
(6)(b).
(7)
Except as provided in Section 
59-1-404
, this part does not apply to the property tax.
Section 2, Section 
67-4a-202
 is amended to read:
67-4a-202. When tax-deferred and tax-exempt retirement accounts presumed 
abandoned.
(1)
Subject to Section 
67-4a-208
, property held in a pension account or retirement account 
that qualifies for tax deferral 
or tax exemption 
under the income tax laws of the United 
States is presumed abandoned if the property is unclaimed by the apparent owner 
three 
years 
after
 the later of
:
(a)
the later of
three years after
 the following dates:
(i)
except as in Subsection 
(1)(a)(ii)
, the date a communication sent by the holder by 
first-class United States mail to the apparent owner is returned to the holder 
undelivered by the United States Postal Service; or
(ii)
if a communication under Subsection 
(1)(a)(i)
 is re-sent within 30 days after the 
date the first communication is returned undelivered, the date the second 
communication was returned undelivered by the United States Postal Service; or
(b)
the earlier of the following dates:
(i)
three years after 
the date 
on which 
the apparent owner becomes 
70.5 years of age
the age specified under the income tax laws of the United States by which 
distribution of the property must occur to avoid a tax penalty
, if determinable by 
the holder; or
(ii)
one year after the date of the mandatory distribution following death if:
(A)
the income tax laws of the United States requires distribution to avoid a tax 
penalty; and
(B)
the holder receives confirmation of the death of the apparent owner in the 
ordinary course of the holder's business or confirms the death of the apparent 
owner under Subsection 
(2)
.
(ii)
if the Internal Revenue Code, Sec. 1 et seq., requires distribution to avoid a tax 
penalty, two years after the date the holder:
(A)
receives confirmation of the death of the apparent owner in the ordinary 
course of the holder's business; or
(B)
confirms the death of the apparent owner under Subsection 
(2)
.
(2)
If a holder in the ordinary course of the holder's business receives notice or an 
indication of the death of an apparent owner and Subsection 
(1)(b)
 applies, the holder 
shall attempt not later than 90 days after receipt of the notice or indication to confirm 
whether the apparent owner is deceased.
(3)
(a)
Subject to Subsection 
(3)(b)
, if the holder does not send communications to the 
apparent owner of an account described in Subsection 
(1)
 by first-class United States 
mail on at least an annual basis, the holder shall attempt to confirm the apparent 
owner's interest in the property by sending the apparent owner an electronic mail 
communication not later than two years after the apparent owner's last indication of 
interest in the property.
(b)
The holder shall promptly attempt to contact the apparent owner by first-class United 
States mail if:
(i)
the holder does not have information needed to send the apparent owner an 
electronic mail communication or the holder believes that the apparent owner's 
electronic mail address in the holder's records is not valid;
(ii)
the holder receives notification that the electronic mail communication was not 
received; or
(iii)
the apparent owner does not respond to the electronic mail communication 
within 30 days after the communication was sent.
(4)
If first-class United States mail sent under Subsection 
(3)
 is returned to the holder 
undelivered by the United States Postal Service, the property is presumed abandoned 
three years after the later of:
(a)
except as in Subsection 
(4)(b)
, the date a communication to contact the apparent 
owner sent by first-class United States mail is returned to the holder undelivered;
(b)
if the communication under Subsection 
(4)(a)
 is re-sent within 30 days after the date 
the first communication is returned undelivered, the date the second communication 
was returned undelivered; or
(c)
the date established by Subsection 
(1)(b)
.
Section 3, Section 
67-4a-203
 is amended to read:
67-4a-203. When other tax-deferred and tax-exempt accounts presumed 
abandoned.
Subject to Section 
67-4a-208
 and except for property described in Section 
67-4a-202
and property held in a plan described in Section 529A, Internal Revenue Code, property held 
in an account or plan, including a health savings account, that qualifies for tax deferral 
or tax 
exemption 
under the income tax laws of the United States is presumed abandoned if the 
property is unclaimed by the apparent owner three years after the earlier of:
(1)
the date, if determinable by the holder, specified in the income tax laws and regulations 
of the United States by which distribution of the property must begin to avoid a tax 
penalty, with no distribution having been made; or
(2)
30 years after the date the account was opened.
Section 4. 
Effective Date.
This bill takes effect on 
May 7, 2025
.
2-14-25 8:52 AM