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Utah Code Title 59. Revenue and Taxation § 59-10-1308. Children's organ transplants contribution--Credit to Kurt Oscarson Children's Organ Transplant Account

Current as of May 05, 2022 | Updated by FindLaw Staff

(1) Except as provided in Section 59-10-1304, a resident or nonresident individual that files an individual income tax return under this chapter may designate on the resident or nonresident individual's individual income tax return a contribution to the Kurt Oscarson Children's Organ Transplant Account created by Section 26-18a-4.

(2) The commission shall:

(a) determine annually the total amount of contributions designated in accordance with this section;  and

(b) credit the amount described in Subsection (2)(a) to the Kurt Oscarson Children's Organ Transplant Account created by Section 26-18a-4.

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Cite this article: FindLaw.com - Utah Code Title 59. Revenue and Taxation § 59-10-1308. Children's organ transplants contribution--Credit to Kurt Oscarson Children's Organ Transplant Account - last updated May 05, 2022 | https://codes.findlaw.com/ut/title-59-revenue-and-taxation/ut-code-sect-59-10-1308.html

Read this complete Utah Code Title 59. Revenue and Taxation § 59-10-1308. Children's organ transplants contribution--Credit to Kurt Oscarson Children's Organ Transplant Account on Westlaw

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.

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