Utah § 59-10-403 Circumstances under which an employer is not required to deduct and withhold a tax.

Utah Statutes

§ 59-10-403 — Circumstances under which an employer is not required to deduct and withhold a tax.

Utah § 59-10-403

Title 59Revenue and Taxation

Ch. 59-10Individual Income Tax Act

Part 59-10-4Withholding of Tax

This text of Utah § 59-10-403 (Circumstances under which an employer is not required to deduct and withhold a tax.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Utah Code Ann. § 59-10-403 (2026).

Text

(1)Notwithstanding any other provision of this chapter, an employer is not required to deduct and withhold any tax under this chapter upon a payment of wages to an employee:

(1)(a) if there is in effect with respect to the payment a withholding exemption certificate furnished to the employer by the employee, certifying that the employee:

(1)(a)(i) incurred no liability for a tax imposed under this chapter for the employee's immediately preceding taxable year; and

(1)(a)(ii) expects that the employee will not incur liability for a tax imposed under this chapter for the employee's current taxable year; or

(1)(b) if the employer:

(1)(b)(i) is an out-of-state business as defined in Section 53-2a-1202; and

(1)(b)(ii) pays the wages as compensation for services performed in response to a decl

Free access — add to your briefcase to read the full text and ask questions with AI

(1) Notwithstanding any other provision of this chapter, an employer is not required to deduct and withhold any tax under this chapter upon a payment of wages to an employee:

(1)(a) if there is in effect with respect to the payment a withholding exemption certificate furnished to the employer by the employee, certifying that the employee:
(1)(a)(i) incurred no liability for a tax imposed under this chapter for the employee's immediately preceding taxable year; and
(1)(a)(ii) expects that the employee will not incur liability for a tax imposed under this chapter for the employee's current taxable year; or
(1)(b) if the employer:
(1)(b)(i) is an out-of-state business as defined in Section 53-2a-1202; and
(1)(b)(ii) pays the wages as compensation for services performed in response to a declared state disaster or emergency as defined in Section 53-2a-1202.
(2) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission shall provide for the coordination of this section with Section 59-10-402.