2006 Utah Code - 59-10-530.5 — Homeless contribution -- Credit to Pamela Atkinson Homeless Trust Account.

     59-10-530.5.   Homeless contribution -- Credit to Pamela Atkinson Homeless Trust Account.
     (1) (a) Except as provided in Section 59-10-551, each taxpayer required to file a return pursuant to Section 59-10-502 may designate on the return a contribution of $2, $5, $10, or another amount not less than $2, or no contribution, to the Pamela Atkinson Homeless Trust Account.
     (b) Any amount designated as a contribution to this program is to be deducted from the individual's state tax refund and, if a joint return, shall be a joint contribution.
     (c) This option, once exercised, is irrevocable during the tax year in which it was effective.
     (d) If no refund is due, the taxpayer may remit the contribution with the return.
     (2) The commission may make rules to implement this section.
     (3) The commission shall determine annually the total amount designated pursuant to this section and shall report such amount to the state treasurer who shall credit such amount to the Pamela Atkinson Homeless Trust Account as provided for in Section 9-4-803.
     (4) This section applies to calendar-year taxpayers beginning January 1, 1988, and to fiscal-year taxpayers for any part of the taxable year accruing after December 31, 1988, and to all taxable years thereafter.

Amended by Chapter 132, 2003 General Session