For purposes of the Financial Institution Data Match Act:

(1) Account means a demand deposit account, checking or negotiable withdrawal order account, savings account, time deposit account, or money-market mutual fund account;

(2) Department means the Department of Revenue;

(3) Financial institution means every federal or state commercial or savings bank, including savings and loan associations and cooperative banks, federal or state chartered credit unions, benefit associations, insurance companies, safe deposit companies, any money-market mutual fund that meets the requirements of section 851(a) of the Internal Revenue Code and 17 C.F.R. 270.2a-7, any broker, brokerage firm, trust company, or unit investment trust, or any other similar entity doing business or authorized to do business in the State of Nebraska;

(4) Match means a comparison by name and social security number or federal employer identification number of a list of tax debtors provided to a financial institution by the department and a list of depositors of any financial institution. Such comparison may be carried out by automated or other means; and

(5) Tax debtor means a person liable to pay any delinquent (a) tax, (b) fee, or (c) other type of repayment under any program administered by the Tax Commissioner.