Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-10-408 — Withholding rules -- Agreements with federal government
The commission may prescribe and enforce reasonable rules necessary to carry out the provisions of Sections 59-10-401 through 59-10-407, and to make such agreements with the United States Government as it deems necessary or advisable to provide for deduction and withholding of tax from wages of federal employees in the state of Utah.
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Source: official text