{"data":{"id":"us-ut/utah-code-59-10-1308","jurisdiction":"us-ut","citation":"Utah Code § 59-10-1308","heading":"Children's organ transplants contribution -- Credit to Kurt Oscarson Children's Organ Transplant Account.","body":"(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.\n(2) The commission shall:\n(a) determine annually the total amount of contributions designated in accordance with this section; and\n(b) credit the amount described in Subsection (2)(a) to the Kurt Oscarson Children's Organ Transplant Account created by Section 26B-1-311.","path":["Title 59 Revenue and Taxation","Chapter 59-10 Individual Income Tax Act","Part 59-10-13 Individual Income Tax Contribution Act"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1308.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"f115f409a96b13170349834b3c6bddbb08386247ab43dcf97fc9e03209d7691e","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-10-1307","next":"us-ut/utah-code-59-10-1311"},"notice":"GroundRules: Original legal text. Not legal advice."}