2006 Utah Code - 59-10-547 — Election Campaign Fund designations -- Transfer from General Fund -- Form and procedure.

     59-10-547.   Election Campaign Fund designations -- Transfer from General Fund -- Form and procedure.
     (1) (a) Every individual other than a nonresident alien whose income tax liability, less any credit allowed by this chapter, for any taxable year is $2 or more may designate that $2 be paid into the Election Campaign Fund established under Section 59-10-548.
     (b) The commission shall transfer $2 from the General Fund to the Election Campaign Fund for each campaign designation made on an individual income tax return.
     (c) The transfer shall come from revenue generated from the sales and use tax.
     (2) (a) A designation under Subsection (1) may be made with respect to any taxable year at the time of filing the return for that taxable year.
     (b) The form for the return shall be prepared by the commission to include provision for a campaign contribution designation for any political party as defined by Section 20A-1-102 that has qualified as a political party in the first six months of the calendar year for which the return is prepared.
     (c) The political parties shall be placed on the form in alphabetical order.
     (d) Any individual who chooses to designate funds to the Election Campaign Fund shall place a check mark opposite the name of the political party on the form provided by the commission.
     (e) The form shall also contain a box in which the taxpayer can indicate that no contribution is to be made to any political party.

Amended by Chapter 269, 1998 General Session