GroundRules
Utah Code § 59-10-1308: Children's organ transplants contribution -- Credit to Kurt Oscarson Children's Organ Transplant Account.
Where this section sits in the code
- Title 59 Revenue and Taxation
- Chapter 59-10 Individual Income Tax Act
- Part 59-10-13 Individual Income Tax Contribution Act
(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 26B-1-311.
(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 26B-1-311.
Collected 2026-09-03T11:34:33Z. Source file · JSON