Full text of Utah Utah Code § 59-10-407 — Withholding tax prepayments., with citation guidance and answers to common questions.
§ 59-10-407. Withholding tax prepayments.
59-10-407.
Withholding tax prepayments.
(1)
This section does not apply to an employer filing a withholding tax return for a period under this part other than a quarterly period.
(2)
(a)
Any employer whose withholding tax liability under Section 59-10-402 is estimated to average an amount designated by the commission by rule shall make a monthly prepayment of the amount required to be paid by Section 59-10-406 for each monthly period of each quarterly period.
(b)
An employer that makes a monthly prepayment described in this Subsection (2) shall make the monthly prepayment as provided in this section until the commission notifies the employer in writing.
(c)
(i)
An employer shall file a form with a monthly prepayment.
(ii)
The commission shall prescribe and furnish the form described in Subsection (2)(c)(i).
(iii)
An employer shall make a monthly prepayment and file the form described in Subsection (2)(c)(i) on or before the last day of the month after the end of each monthly period of each quarterly period.
(3)
In determining whether an employer's estimated withholding tax liability will average an amount that requires a monthly prepayment, the commission may consider:
information in the commission's possession or that may come into the commission's possession.
(4)
The penalties and interest for failure to make a monthly prepayment and file the form described in Subsection (2)(c)(i) by the due date described in Subsection (2)(c)(iii) are the same as the penalties and interest under Sections 59-1-401 and 59-1-402 relating to payment of a tax, fee, or charge or filing a return.
Section 59-10-407 ("Withholding tax prepayments.") 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 § 59-10-407?
A common citation format is "Utah Code § 59-10-407" (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 § 59-10-407 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.
