Utah Admin. Code 994-207-103
Current through Bulletin 2024-23, December 1, 2024
The performance of some service is presumed where the corporate officer is receiving wages or other compensation including a car, house or other benefits of a determinable value. However, the payment of dividends, bonuses, and stock payments based on the percent of ownership of the claimant are not compensation for service and therefore are not considered wages.
Utah Admin. Code R994-207-103