{"data":{"id":"us-ut/utah-code-59-10-1325","jurisdiction":"us-ut","citation":"Utah Code § 59-10-1325","heading":"Contribution to the Citizenship Scholarship Fund.","body":"(1)\n(a) There is created an expendable special revenue fund known as the \"Citizenship Scholarship Fund.\"\n(b) The fund shall consist of all amounts deposited into the fund in accordance with Subsection 59-10-1325(2).\n(2) Except as provided in Section 59-10-1304, a resident or nonresident individual who files an income tax return under this chapter may designate on the resident or nonresident individual's income tax return a contribution to be:\n(a) deposited into the Citizenship Scholarship Fund; and\n(b) expended as provided in Subsection 59-10-1325(3).\n(3)\n(a) Each year, the commission shall:\n(i) disburse from the Citizenship Scholarship Fund all money deposited into the fund since the last disbursement; and\n(ii) transfer the money to the Utah Board of Higher Education for distribution to students in accordance with Section 53H-11-416.\n(b) The commission shall complete the transfer of funds to the Utah Board of Higher Education by August 15 of each year.","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-S1325.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"8c29db6903acd0325429fd78f8446cc003888f6cf3a543c088b1ecb7c57cd486","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-10-1324","next":"us-ut/utah-code-59-10-1402"},"notice":"GroundRules: Original legal text. Not legal advice."}