2006 Utah Code - 59-10-550 — Checkoff for children\'s organ transplants -- Credit to Kurt Oscarson Children\'s Organ Transplant Trust Account.

     59-10-550.   Checkoff for children's organ transplants -- Credit to Kurt Oscarson Children's Organ Transplant Trust Account.
     (1)Except as provided in Section 59-10-551, a taxpayer who files a return pursuant to Section 59-10-502 may designate on the return a contribution of the amount of his refund, if any, or any other amount in excess of $1 to the trust account created in Section 26-18a-4.
     (2) Any amount designated as a contribution to this trust account shall be deducted from the individual's state tax refund and, if a joint return, is a joint contribution. This option, once exercised, is irrevocable during the tax year in which it was effective. If no refund is due, the taxpayer may remit any contribution over $1 with the return.
     (3) The commission may make rules to implement this section.
     (4) The commission shall determine annually the total amount designated under this section and shall report the amount to the state treasurer, who shall credit the amount to the restricted account created in Section 26-18a-4.
     (5) This section applies to calendar-year taxpayers beginning January 1, 1992, and to fiscal-year taxpayers for any part of the taxable year accruing after December 31, 1992, and to each subsequent taxable year.

Amended by Chapter 12, 1997 General Session
Amended by Chapter 1, 1997 General Session