Utah Statutes
§ 59-10-405 — Voluntary withholding agreements.
Utah·Title 59 Revenue and Taxation·Ch. 59-10 Individual Income Tax Act·Part 59-10-4 Withholding of Tax
(1)The commission may by rule provide for withholding:
(1)(a) from remuneration for services performed by an employee for the employee's employer that, without regard to this section, does not constitute wages; or
(1)(b) from any other type of payment with respect to which the commission finds that withholding would be appropriate under this part if the employer and the employee, or in the case of any other type of payment the person making and the person receiving the payment, agree to the withholding.
(2)The agreement provided for in Subsection (1)(b) shall be made in a form and manner as the commission may by rule prescribe.
(3)For purposes of this part, remuneration or other payments with respect to which an agreement provided for in Subsection (1), other than election made pursuan
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Legislative History
Amended by Chapter 21, 1999 General Session
Nearby Sections
15
§ 59-1-1001
Statement of taxpayer rights.§ 59-1-1002
Audit interviews.§ 59-1-1003
Penalty waiver.§ 59-1-1004
Installment payments.§ 59-1-1005
Suits against commission and its employees.§ 59-1-101
Definitions.§ 59-1-103
Income Tax Surplus Restricted Account.§ 59-1-1101
Private collection of tax -- Fee.§ 59-1-1302
Definitions.