Withholding of Tax

  1. Law
  2. Utah Code
  3. Revenue and Taxation
  4. Individual Income Tax Act
  5. Withholding of Tax

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Section
401

Definitions.

Section
402

Requirement of withholding.

Section
403

Circumstances under which an employer is not required to deduct and withhold a tax.

Section
404

Extension of withholding to payments other than wages.

Section
405

Voluntary withholding agreements.

Section
405.5

Definitions -- Withholding tax license requirements -- Penalty -- Application process and requirements -- Fee not required -- Bonds.

Section
406

Collection and payment of tax -- Forms filed electronically.

Section
407

Withholding tax prepayments.

Section
408

Withholding rules -- Agreements with federal government.