{"data":{"id":"us-ut/utah-code-59-10-403","jurisdiction":"us-ut","citation":"Utah Code § 59-10-403","heading":"Circumstances under which an employer is not required to deduct and withhold a tax.","body":"(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:\n(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:\n(i) incurred no liability for a tax imposed under this chapter for the employee's immediately preceding taxable year; and\n(ii) expects that the employee will not incur liability for a tax imposed under this chapter for the employee's current taxable year; or\n(b) if the employer:\n(i) is an out-of-state business as defined in Section 53-2a-1202; and\n(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.\n(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.","path":["Title 59 Revenue and Taxation","Chapter 59-10 Individual Income Tax Act","Part 59-10-4 Withholding of Tax"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter10/59-10-S403.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"5bd10811aeb35ff0b62addf77eb693fa9a39607b203a057f92868d771e54559d","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-10-402","next":"us-ut/utah-code-59-10-404"},"notice":"GroundRules: Original legal text. Not legal advice."}