59-10-404 - Extension of withholding to payments other than wages. - Utah Statutes

59-10-404. Extension of withholding to payments other than wages.
(1) For purposes of this part, any supplemental unemployment compensation benefit paidto an individual, and any payment of an annuity to an individual, if at the time the payment ismade a request that such annuity be subject to withholding under this part is in effect, shall betreated as if it were a payment of wages by an employer to an employee for a payroll period.
(2) For purposes of Subsection (1), "supplemental unemployment compensation benefits"means amounts that are paid to an employee pursuant to a plan to which the employer is a party,because of an employee's involuntary separation from employment, whether or not suchseparation is temporary, resulting directly from a reduction in force, the discontinuance of a plantor operation, or other similar conditions, but only to the extent such benefits are includable in theemployee's gross income.
(3) For purposes of this part, any unemployment compensation benefit paid to anindividual pursuant to Title 35A, Chapter 4, Employment Security Act, may be subject towithholding as provided in Section 35A-4-407.
(4) For purposes of this section, "annuity" means any amount paid to an individual as apension or annuity, but only to the extent that the amount is includable in the gross income ofsuch individual.
(5) A request that an annuity be subject to withholding under this part shall be made bythe payee in writing to the person making the annuity payments. The request may be terminatedby furnishing to the person making the payments a written statement of termination which shall betreated as a withholding exemption certificate for purposes of Section 59-10-403.

Amended by Chapter 375, 1997 General Session