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Utah Code — Title 59 (Revenue and Taxation)

Utah Code § 59-10-405

Voluntary withholding agreements

Official textle.utah.gov

# (1)

The commission may by rule provide for withholding:

# (a)

from remuneration for services performed by an employee for the employee's employer that, without regard to this section, does not constitute wages; or

# (b)

from any other type of payment with respect to which the commission finds that withholding would be appropriate under this part if the employer and the employee, or in the case of any other type of payment the person making and the person receiving the payment, agree to the withholding.

# (2)

The agreement provided for in Subsection (1)(b) shall be made in a form and manner as the commission may by rule prescribe.

# (3)

For purposes of this part, remuneration or other payments with respect to which an agreement provided for in Subsection (1), other than election made pursuant to Section 35A-4-407, is made shall be treated as if they were wages paid by an employer to an employee to the extent that such remuneration is paid or other payments are made during the period for which the agreement is in effect.

Last amended: Amended by Chapter 21, 1999 General Session

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In this chapter (40 sections)
  1. 59-10-121 · Proration when two returns required
  2. 59-10-122 · Taxable year
  3. 59-10-123 · Accounting method
  4. 59-10-124 · Adjustments between taxable years after change in…
  5. 59-10-125 · Adjustment after change of accounting method
  6. 59-10-126 · Business entities not subject to tax -- Exceptions
  7. 59-10-136 · Domicile
  8. 59-10-137 · Review of credits allowed under this chapter
  9. 59-10-201 · Taxation of resident trusts and estates
  10. 59-10-201.1 · State taxable income of a resident estate or trust defined
  11. 59-10-202 · Additions to and subtractions from unadjusted income of a…
  12. 59-10-204 · State taxable income of a nonresident estate or trust
  13. 59-10-205 · Tax on nonresident estate or trust
  14. 59-10-207 · Share of a nonresident estate or trust and beneficiaries in…
  15. 59-10-209.1 · Adjustments to unadjusted income
  16. 59-10-210 · Fiduciary adjustments
  17. 59-10-401 · Definitions
  18. 59-10-402 · Requirement of withholding -- Exceptions
  19. 59-10-403 · Circumstances under which an employer is not required to…
  20. 59-10-404 · Extension of withholding to payments other than wages
  21. 59-10-405 · Voluntary withholding agreements
  22. 59-10-405.5 · Definitions -- Withholding tax license requirements --…
  23. 59-10-406 · Collection and payment of tax -- Forms filed electronically
  24. 59-10-407 · Withholding tax prepayments
  25. 59-10-408 · Withholding rules -- Agreements with federal government
  26. 59-10-501 · Rulemaking authority -- Federal income tax return…
  27. 59-10-502 · Persons required to file returns
  28. 59-10-503 · Returns by husband and wife
  29. 59-10-504 · Returns made by fiduciaries and receivers
  30. 59-10-505 · Return by minor
  31. 59-10-507 · Return by a pass-through entity
  32. 59-10-508 · Returns with respect to common trust funds
  33. 59-10-509 · Notice of qualification as fiduciary
  34. 59-10-510 · Return of electing small business corporation
  35. 59-10-511 · Statement of tax withheld
  36. 59-10-512 · Signing of returns and other documents
  37. 59-10-513 · Verifications of returns
  38. 59-10-514 · Return filing requirements -- Rulemaking authority
  39. 59-10-514.1 · Definitions -- Requirement to file returns by electronic…
  40. 59-10-515 · Place and time for filing other documents
Full table of contents →