Utah § 59-10-403 - Circumstances under which an employer is not required to deduct and withhold a tax.

Full text of Utah Utah Code § 59-10-403 — Circumstances under which an employer is not required to deduct and withhold a tax., with citation guidance and answers to common questions.

§ 59-10-403. Circumstances under which an employer is not required to deduct and withhold a tax.

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

Source: official Utah text · Last verified 2026-08-27

Related Utah Legal Topics

Frequently Asked Questions About Utah § 59-10-403

What does Utah Code § 59-10-403 cover?

Section 59-10-403 ("Circumstances under which an employer is not required to deduct and withhold a tax.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Utah § 59-10-403?

A common citation format is "Utah Code § 59-10-403" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Utah law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.

How does Utah § 59-10-403 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Utah.