Utah Title 59 — Revenue And Taxation :: 59-10-403 — Employees Incurring No Income Tax Liability.

59-10-403. Employees incurring no income tax liability.
(1) Notwithstanding any other provision of this chapter, an employer is not required to deduct and withhold any tax under this chapter upon a payment of wages to an employee if there is in effect with respect to such payment a withholding exemption certificate (in such form and containing such other information as the commission may prescribe) furnished to the employer by the employee, certifying that the employee:
(a) incurred no liability for income tax imposed under this chapter for his immediately preceding taxable year; and
(b) anticipates that he will incur no liability for income tax imposed under this chapter for his current taxable year.
(2) The commission shall by rule provide for the coordination of the provisions of this section with the provisions of Section 59-10-402.

Renumbered and Amended by Chapter 2, 1987 General Session