Utah Code § 59-10-1308
Children's organ transplants contribution -- Credit to Kurt Oscarson Children's Organ Transplant Account
Utah · Utah Code Title 59 — Revenue and Taxation · Status: effective
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- Citation
- Utah Code § 59-10-1308, Children's organ transplants contribution -- Credit to Kurt Oscarson Children's Organ Transplant Account, Utah, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2345017
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Full text
(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.