35A-4-302 - Contributions. - Utah Statutes

35A-4-302. Contributions.
(1) (a) Contributions accrue and become payable by each employer for each calendaryear in which the employer is subject to this chapter with respect to wages for employment. Thecontributions become due and shall be paid by each employer to the division for the fund inaccordance with rules the department may prescribe.
(b) Contributions may not be deducted, in whole or in part, from the wages of individualsin the employer's employ.
(c) In the payment of any contributions, a fractional part of a cent shall be disregardedunless it amounts to 1/2 cent or more, in which case it shall be increased to one cent.
(2) All contributions paid by an employer under this chapter are deductible in arriving atthe taxable income of the employer under Title 59, Chapters 7 and 10, to the same extent as taxesare deductible during any taxable year by the employer.

Renumbered and Amended by Chapter 240, 1996 General Session