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

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

Terms Used In Utah Code 59-10-403

Employee: means the same as that term is defined in Section 59-10-401. See Utah Code 59-10-103
Employer: means the same as that term is defined in Section 59-10-401. See Utah Code 59-10-103
State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
Wages: means the same as that term is defined in Section 59-10-401. See Utah Code 59-10-103

(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:

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

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

(b)

if the employer:

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

(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.

Amended by Chapter 376, 2014 General Session

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