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H.B. 265






Chief Sponsor: Merlynn T. Newbold

Senate Sponsor: Darin G. Peterson

             8      LONG TITLE
             9      General Description:
             10          This bill amends the Withholding of Tax part to address the due date for filing
             11      electronically filed withholding returns.
             12      Highlighted Provisions:
             13          This bill:
             14          .    provides that the due date for filing electronically filed withholding returns is the
             15      same deadline for filing certain federal tax returns, which is currently on or before
             16      March 31 of the year following the calendar year to which the returns relate; and
             17          .    makes technical changes.
             18      Monies Appropriated in this Bill:
             19          None
             20      Other Special Clauses:
             21          This bill provides an immediate effective date.
             22      Utah Code Sections Affected:
             23      AMENDS:
             24          59-10-406, as last amended by Chapter 198, Laws of Utah 2005
             26      Be it enacted by the Legislature of the state of Utah:
             27          Section 1. Section 59-10-406 is amended to read:

             28           59-10-406. Collection and payment of tax.
             29          (1) (a) Each employer shall, on or before the last day of April, July, October, and
             30      January, pay to the commission the amount required to be deducted and withheld from wages
             31      paid to any employee during the preceding calendar quarter under this part.
             32          (b) The commission may change the time or period for making reports and payments
             33      if:
             34          (i) in its opinion, the tax is in jeopardy; or
             35          (ii) a different time or period will facilitate the collection and payment of the tax by the
             36      employer.
             37          (2) Each employer shall file a return, in a form the commission prescribes, with each
             38      payment of the amount deducted and withheld under this part showing:
             39          (a) the total amount of wages paid to his employees;
             40          (b) the amount of federal income tax deducted and withheld;
             41          (c) the amount of tax under this part deducted and withheld; and
             42          (d) any other information the commission may require.
             43          (3) (a) Each employer shall file an annual return, in a form the commission prescribes,
             44      summarizing:
             45          (i) the total compensation paid;
             46          (ii) the federal income tax deducted and withheld; and
             47          (iii) the state tax deducted and withheld for each employee during the calendar year.
             48          (b) [This return] (i) Except as provided in Subsection (3)(b)(ii), the return required by
             49      Subsection (3)(a) shall be filed with the commission on or before February 28 of the year
             50      following that for which the report is made.
             51          (ii) An annual return described in Subsection (3)(a) that is filed electronically shall be
             52      filed with the commission on or before the date established in Section 6071(b), Internal
             53      Revenue Code, for filing returns.
             54          (4) (a) Each employer shall also, in accordance with rules prescribed by the
             55      commission, provide each employee from whom state income tax has been withheld with a
             56      statement of the amounts of total compensation paid and the amounts deducted and withheld
             57      for that employee during the preceding calendar year in accordance with this part.
             58          (b) The statement shall be made available to each employee described in Subsection

             59      (4)(a) on or before January 31 of the year following that for which the report is made.
             60          (5) (a) The employer is liable to the commission for the payment of the tax required to
             61      be deducted and withheld under this part.
             62          (b) If an employer pays the tax required to be deducted and withheld under this part:
             63          (i) an employee of the employer is not liable for the amount of any payment described
             64      in Subsection (5)(a); and
             65          (ii) the employer is not liable to any person or to any employee for the amount of any
             66      such payment described in Subsection (5)(a).
             67          (c) For the purpose of making penal provisions of this title applicable, any amount
             68      deducted or required to be deducted and remitted to the commission under this part is
             69      considered to be the tax of the employer and with respect to such amounts the employer is
             70      considered to be the taxpayer.
             71          (6) (a) Each employer that deducts and withholds any amount under this part shall hold
             72      the amount in trust for the state for the payment of the amount to the commission in the manner
             73      and at the time provided for in this part.
             74          (b) So long as any delinquency continues, the state shall have a lien to secure the
             75      payment of any amounts withheld, and not remitted as provided under this section, upon all of
             76      the assets of the employer and all property owned or used by the employer in the conduct of the
             77      employer's business, including stock-in-trade, business fixtures, and equipment.
             78          (c) The lien described in Subsection (6)(b) shall be prior to any lien of any kind,
             79      including existing liens for taxes.
             80          (7) To the extent consistent with this section, the commission may use all the
             81      provisions of this chapter relating to records, penalties, interest, deficiencies, redetermination
             82      of deficiencies, overpayments, refunds, assessments, and venue to enforce this section.
             83          (8) For all taxable years beginning on or after January 1, 2001, an employer that is
             84      required to file a federal Form W-2 in an electronic format with the Federal Department of the
             85      Treasury Internal Revenue Service shall file each Form W-2 that is required to be filed with the
             86      commission in an electronic format approved by the commission.
             87          Section 2. Effective date.
             88          If approved by two-thirds of all the members elected to each house, this bill takes effect
             89      upon approval by the governor, or the day following the constitutional time limit of Utah

             90      Constitution Article VII, Section 8, without the governor's signature, or in the case of a veto,
             91      the date of veto override.

Legislative Review Note
    as of 1-12-06 5:27 PM

Based on a limited legal review, this legislation has not been determined to have a high
probability of being held unconstitutional.

Office of Legislative Research and General Counsel

Interim Committee Note
    as of 01-13-06 10:17 AM

The Revenue and Taxation Interim Committee recommended this bill.

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