59-10-402 - Requirement of withholding. - Utah Statutes

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Statutes > Utah > Title-59 > Chapter-10 > 59-10-402

59-10-402. Requirement of withholding.
(1) Each employer making payment of wages shall deduct and withhold from wages anamount to be determined by a commission rule which will, as closely as possible, pay the incometax imposed by this chapter.
(2) Any such employer who is to do business within the state of Utah for a period not toexceed 60 days in the aggregate during any calendar year may be relieved from the requirementprovided for under this part for such period by furnishing to the commission in advance acertificate so certifying. If that employer thereafter does business within the state of Utah for aperiod in excess of 60 days, that employer shall be liable for all the tax which otherwise he wouldhave been required to deduct and withhold. Upon a showing of good cause by the employer thecommission may extend for a period of not to exceed 30 days the time during which theemployer is not required to deduct and withhold the tax.
(3) The amount withheld under this section shall be allowed to the recipient of the incomeas a credit against the tax imposed by this chapter. The amount so withheld during any calendaryear shall be allowed as a credit for the taxable year beginning in such calendar year. If morethan one taxable year begins in a calendar year, such amount shall be allowed as a credit for thelast taxable year so beginning.

Amended by Chapter 96, 1987 General Session

State Codes and Statutes

Statutes > Utah > Title-59 > Chapter-10 > 59-10-402

59-10-402. Requirement of withholding.
(1) Each employer making payment of wages shall deduct and withhold from wages anamount to be determined by a commission rule which will, as closely as possible, pay the incometax imposed by this chapter.
(2) Any such employer who is to do business within the state of Utah for a period not toexceed 60 days in the aggregate during any calendar year may be relieved from the requirementprovided for under this part for such period by furnishing to the commission in advance acertificate so certifying. If that employer thereafter does business within the state of Utah for aperiod in excess of 60 days, that employer shall be liable for all the tax which otherwise he wouldhave been required to deduct and withhold. Upon a showing of good cause by the employer thecommission may extend for a period of not to exceed 30 days the time during which theemployer is not required to deduct and withhold the tax.
(3) The amount withheld under this section shall be allowed to the recipient of the incomeas a credit against the tax imposed by this chapter. The amount so withheld during any calendaryear shall be allowed as a credit for the taxable year beginning in such calendar year. If morethan one taxable year begins in a calendar year, such amount shall be allowed as a credit for thelast taxable year so beginning.

Amended by Chapter 96, 1987 General Session

State Codes and Statutes

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State Codes and Statutes

Statutes > Utah > Title-59 > Chapter-10 > 59-10-402

59-10-402. Requirement of withholding.
(1) Each employer making payment of wages shall deduct and withhold from wages anamount to be determined by a commission rule which will, as closely as possible, pay the incometax imposed by this chapter.
(2) Any such employer who is to do business within the state of Utah for a period not toexceed 60 days in the aggregate during any calendar year may be relieved from the requirementprovided for under this part for such period by furnishing to the commission in advance acertificate so certifying. If that employer thereafter does business within the state of Utah for aperiod in excess of 60 days, that employer shall be liable for all the tax which otherwise he wouldhave been required to deduct and withhold. Upon a showing of good cause by the employer thecommission may extend for a period of not to exceed 30 days the time during which theemployer is not required to deduct and withhold the tax.
(3) The amount withheld under this section shall be allowed to the recipient of the incomeas a credit against the tax imposed by this chapter. The amount so withheld during any calendaryear shall be allowed as a credit for the taxable year beginning in such calendar year. If morethan one taxable year begins in a calendar year, such amount shall be allowed as a credit for thelast taxable year so beginning.

Amended by Chapter 96, 1987 General Session