59-10-1308. Children's organ transplants contribution -- Credit to Kurt Oscarson Children's Organ Transplant Account.
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Effective 5/3/2023
59-10-1308. Children's organ transplants contribution -- Credit to Kurt Oscarson Children's Organ Transplant Account.
(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 .
Amended by Chapter 329 , 2023 General Session