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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/

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

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