2006 Utah Code - 59-10-407 — Withholding tax returns.

     59-10-407.   Withholding tax returns.
     (1) The provisions of this section do not apply to employers filing state withholding tax returns for other than quarterly periods.
     (2) Any employer whose withholding tax liability under Section 59-10-402 is estimated to average an amount designated by the commission by rule, shall make a monthly return and pay the amount required to be paid by Section 59-10-406 for each monthly period of each quarterly period. Monthly payment shall be made during the quarterly period designated by the commission and during each succeeding quarterly period until further notified in writing. The monthly return shall be prescribed and furnished by the commission and shall be filed with the commission on or before the last day of the month after the end of each monthly period of each quarterly period.
     (3) In determining whether an employer's estimated withholding tax liability will average an amount that requires monthly filing, the commission may consider returns filed pursuant to Section 59-10-406, as well as any information in its possession or which may come into its possession.
     (4) The civil and criminal penalties provided by this title for failure to file returns or pay taxes on time and the provisions for additions of penalties and interest to tax liability shall apply in the same manner to a failure to file reports covering and make prepayments of withholding taxes on time as provided in this section.

Amended by Chapter 213, 1988 General Session