32 chapters · 1,123 sections in this title.
Utah Code § 59-6-101 Definitions.
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59-6-101. Definitions. As used in this chapter: (1) "Business entity" means a claimant that is a: C corporation; S corporation; general partnership; limited liability company; limited liability partnership; limited partnership; or business entity similar to Subsectionsthrough: (1…
Utah Code § 59-6-102 Producer's obligation to deduct and withhold payments -- Amount -- Exempt payments -- Credit against tax.
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59-6-102. Producer's obligation to deduct and withhold payments -- Amount -- Exempt payments -- Credit against tax. (1) Except as provided in Subsection, each producer shall deduct and withhold from each payment being made to any person in respect to production of minerals in thi…
Utah Code § 59-6-102.1 Exemption certificate -- Penalties -- Limit on filing exemption certificate.
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59-6-102.1. Exemption certificate -- Penalties -- Limit on filing exemption certificate. (1) For a taxable year, a business entity may file an exemption certificate claiming an exemption from the deduction and withholding requirements of this chapter if: for that taxable year, th…
Utah Code § 59-6-103 Returns and payments required of producers.
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59-6-103. Returns and payments required of producers. (1) Subject to Subsection, a producer required to deduct and withhold an amount under this chapter shall file a withholding return with the commission: (1)(b) for the amounts required to be deducted and withheld under this cha…