59-10-403. Circumstances under which an employer is not required to deduct and withhold a tax.
(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 the payment a withholding exemption certificate furnished to the employer by the employee, certifying that the employee: incurred no liability for a tax imposed under this chapter for the employee's immediately preceding taxable year; and expects that the employee will not incur liability for a tax imposed under this chapter for the employee's current taxable year; or if the employer: is an out-of-state business as defined in Section; and 53-2a-1202 pays the wages as compensation for services performed in response to a declared state disaster or emergency as defined in Section. 53-2a-1202
(2) In accordance with, the commission shall provide for the coordination of this section with Section. Title 63G, Chapter 3, Utah Administrative Rulemaking Act 59-10-402