§ 59-10-401 Definitions
§ 59-10-402 Requirement of withholding — Exceptions
§ 59-10-403 Circumstances under which an employer is not required to deduct and withhold a tax
§ 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 — Penalty — Application process and requirements — Fee not required — Bonds — Exception
§ 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

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

Terms Used In Utah Code > Title 59 > Chapter 10 > Part 4 - Withholding of Tax

  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • City: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Corporation: includes :
              (1)(b)(i) an association;
              (1)(b)(ii) a joint stock company; and
              (1)(b)(iii) an insurance company. See Utah Code 59-10-103
  • Employee: means the same as that term is defined in Section 59-10-401. See Utah Code 59-10-103
  • Employer: means the same as that term is defined in Section 59-10-401. See Utah Code 59-10-103
  • Fiduciary: A trustee, executor, or administrator.
  • Fiduciary: means :
              (1)(h)(i) a guardian;
              (1)(h)(ii) a trustee;
              (1)(h)(iii) an executor;
              (1)(h)(iv) an administrator;
              (1)(h)(v) a receiver;
              (1)(h)(vi) a conservator; or
              (1)(h)(vii) any person acting in any fiduciary capacity for any individual. See Utah Code 59-10-103
  • Individual: means a natural person and includes aliens and minors. See Utah Code 59-10-103
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Month: means a calendar month, unless otherwise expressed. See Utah Code 68-3-12.5
  • Nonresident individual: means an individual who is not a resident of this state. See Utah Code 59-10-103
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Partner: includes a member in a syndicate, group, pool, joint venture, or organization described in Subsection (1)(p)(i). See Utah Code 59-10-103
  • Pass-through entity: means the same as that term is defined in Section 59-10-1402. See Utah Code 59-10-103
  • Pass-through entity taxpayer: means the same as that term is defined in Section 59-10-1402. See Utah Code 59-10-103
  • Person: means :
         (24)(a) an individual;
         (24)(b) an association;
         (24)(c) an institution;
         (24)(d) a corporation;
         (24)(e) a company;
         (24)(f) a trust;
         (24)(g) a limited liability company;
         (24)(h) a partnership;
         (24)(i) a political subdivision;
         (24)(j) a government office, department, division, bureau, or other body of government; and
         (24)(k) any other organization or entity. See Utah Code 68-3-12.5
  • Property: includes both real and personal property. See Utah Code 68-3-12.5
  • State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
  • Taxpayer: means any of the following that has income subject in whole or part to the tax imposed by this chapter:
              (1)(aa)(i) an individual;
              (1)(aa)(ii) an estate, a trust, or a beneficiary of an estate or a trust that is not a pass-through entity or a pass-through entity taxpayer;
              (1)(aa)(iii) a pass-through entity; or
              (1)(aa)(iv) a pass-through entity taxpayer. See Utah Code 59-10-103
  • Trustee: A person or institution holding and administering property in trust.
  • United States: includes each state, district, and territory of the United States of America. See Utah Code 68-3-12.5
  • Venue: The geographical location in which a case is tried.
  • Wages: means the same as that term is defined in Section 59-10-401. See Utah Code 59-10-103
  • Writing: includes :
         (48)(a) printing;
         (48)(b) handwriting; and
         (48)(c) information stored in an electronic or other medium if the information is retrievable in a perceivable format. See Utah Code 68-3-12.5