59-10-403 - Employees incurring no income tax liability. - Utah Statutes

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

Renumbered and Amended by Chapter 2, 1987 General Session