59-10-402. Requirement of withholding.
(1) Each employer making payment of wages shall deduct and withhold from wages an
amount to be determined by a commission rule which will, as closely as possible, pay the income
tax imposed by this chapter.
(2) Any such employer who is to do business within the state of Utah for a period not to
exceed 60 days in the aggregate during any calendar year may be relieved from the requirement
provided for under this part for such period by furnishing to the commission in advance a
certificate so certifying. If that employer thereafter does business within the state of Utah for a
period in excess of 60 days, that employer shall be liable for all the tax which otherwise he would
have been required to deduct and withhold. Upon a showing of good cause by the employer the
commission may extend for a period of not to exceed 30 days the time during which the
employer is not required to deduct and withhold the tax.
(3) The amount withheld under this section shall be allowed to the recipient of the income
as a credit against the tax imposed by this chapter. The amount so withheld during any calendar
year shall be allowed as a credit for the taxable year beginning in such calendar year. If more
than one taxable year begins in a calendar year, such amount shall be allowed as a credit for the
last taxable year so beginning.
Amended by Chapter 96, 1987 General Session
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Last revised: Thursday, May 28, 2009