Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-10-404
Extension of withholding to payments other than wages
# (1)
For purposes of this part, any supplemental unemployment compensation benefit paid to an individual, and any payment of an annuity to an individual, if at the time the payment is made a request that such annuity be subject to withholding under this part is in effect, shall be treated as if it were a payment of wages by an employer to an employee for a payroll period.
# (2)
For purposes of Subsection (1), "supplemental unemployment compensation benefits" means amounts that are paid to an employee pursuant to a plan to which the employer is a party, because of an employee's involuntary separation from employment, whether or not such separation is temporary, resulting directly from a reduction in force, the discontinuance of a plant or operation, or other similar conditions, but only to the extent such benefits are includable in the employee's gross income.
# (3)
For purposes of this part, any unemployment compensation benefit paid to an individual pursuant to Title 35A, Chapter 4, Employment Security Act, may be subject to withholding as provided in Section 35A-4-407.
# (4)
For purposes of this section, "annuity" means any amount paid to an individual as a pension or annuity, but only to the extent that the amount is includable in the gross income of such individual.
# (5)
A request that an annuity be subject to withholding under this part shall be made by the payee in writing to the person making the annuity payments. The request may be terminated by furnishing to the person making the payments a written statement of termination which shall be treated as a withholding exemption certificate for purposes of Section 59-10-403.
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In this chapter (40 sections)
- 59-10-120 · Change of status as resident or nonresident
- 59-10-121 · Proration when two returns required
- 59-10-122 · Taxable year
- 59-10-123 · Accounting method
- 59-10-124 · Adjustments between taxable years after change in…
- 59-10-125 · Adjustment after change of accounting method
- 59-10-126 · Business entities not subject to tax -- Exceptions
- 59-10-136 · Domicile
- 59-10-137 · Review of credits allowed under this chapter
- 59-10-201 · Taxation of resident trusts and estates
- 59-10-201.1 · State taxable income of a resident estate or trust defined
- 59-10-202 · Additions to and subtractions from unadjusted income of a…
- 59-10-204 · State taxable income of a nonresident estate or trust
- 59-10-205 · Tax on nonresident estate or trust
- 59-10-207 · Share of a nonresident estate or trust and beneficiaries in…
- 59-10-209.1 · Adjustments to unadjusted income
- 59-10-210 · Fiduciary adjustments
- 59-10-401 · Definitions
- 59-10-402 · Requirement of withholding -- Exceptions
- 59-10-403 · Circumstances under which an employer is not required to…
- 59-10-404 · Extension of withholding to payments other than wages
- 59-10-405 · Voluntary withholding agreements
- 59-10-405.5 · Definitions -- Withholding tax license requirements --…
- 59-10-406 · Collection and payment of tax -- Forms filed electronically
- 59-10-407 · Withholding tax prepayments
- 59-10-408 · Withholding rules -- Agreements with federal government
- 59-10-501 · Rulemaking authority -- Federal income tax return…
- 59-10-502 · Persons required to file returns
- 59-10-503 · Returns by husband and wife
- 59-10-504 · Returns made by fiduciaries and receivers
- 59-10-505 · Return by minor
- 59-10-507 · Return by a pass-through entity
- 59-10-508 · Returns with respect to common trust funds
- 59-10-509 · Notice of qualification as fiduciary
- 59-10-510 · Return of electing small business corporation
- 59-10-511 · Statement of tax withheld
- 59-10-512 · Signing of returns and other documents
- 59-10-513 · Verifications of returns
- 59-10-514 · Return filing requirements -- Rulemaking authority
- 59-10-514.1 · Definitions -- Requirement to file returns by electronic…