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·Title 59 Revenue and Taxation·Ch. 59-10 Individual Income Tax Act·Part 59-10-4 Withholding of Tax

(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

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(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.

Utah § 59-10-403 (Circumstances under which an employer is not required to deduct and withhold a tax.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.