59-10-403. Employees incurring no income tax liability.
(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 if there
is in effect with respect to such payment a withholding exemption certificate (in such form and
containing such other information as the commission may prescribe) furnished to the employer by
the employee, certifying that the employee:
(a) incurred no liability for income tax imposed under this chapter for his immediately
preceding taxable year; and
(b) anticipates that he will incur no liability for income tax imposed under this chapter for
his current taxable year.
(2) The commission shall by rule provide for the coordination of the provisions of this
section with the provisions of Section 59-10-402.
Renumbered and Amended by Chapter 2, 1987 General Session
Download Code Section Zipped WordPerfect 59_10_040300.ZIP 1,990 Bytes
Sections in this Chapter|Chapters in this Title|All Titles|Legislative Home Page
Last revised: Thursday, May 28, 2009