Part

Withholding of Tax

Title 59 — Revenue and Taxation §§ 59-10-401–59-10-408

Utah Code § 59-10-401— Definitions
Utah Code § 59-10-402— Requirement of withholding -- Exceptions
Utah Code § 59-10-403— Circumstances under which an employer is not required to deduct and withhold a tax
Utah Code § 59-10-404— Extension of withholding to payments other than wages
Utah Code § 59-10-405— Voluntary withholding agreements
Utah Code § 59-10-405.5— Definitions -- Withholding tax license requirements -- Penalty -- Application process and requirements -- Fee not required -- Bonds -- Exception
Utah Code § 59-10-406— Collection and payment of tax -- Forms filed electronically
Utah Code § 59-10-407— Withholding tax prepayments
Utah Code § 59-10-408— Withholding rules -- Agreements with federal government