§ 59-10-403. Circumstances under which an employer is not required to deduct and withhold a tax. (Effective 5/13/2014)

(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:

(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