2006 Utah Code - 59-10-550.2 — Contribution to Cat and Dog Community Spay and Neuter Program Restricted Account.

     59-10-550.2.   Contribution to Cat and Dog Community Spay and Neuter Program Restricted Account.
     (1) Except as provided in Section 59-10-551, for taxable years beginning on or after January 1, 2006, 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 as provided in this section to be:
     (a) deposited into the Cat and Dog Community Spay and Neuter Program Restricted Account created by Section 26-48-102; and
     (b) distributed by the Department of Health as provided in Section 26-48-102.
     (2) (a) A resident or nonresident individual may designate as a contribution under this section any whole dollar amount of $1 or more.
     (b) If a resident or nonresident individual designating a contribution under this section:
     (i) is owed an individual income tax refund for the taxable year, the amount of the contribution under this section shall be deducted from the resident or nonresident individual's individual income tax refund; or
     (ii) is not owed an individual income tax refund for the taxable year, the resident or nonresident individual may remit a contribution under this section with the resident or nonresident individual's individual income tax return.
     (c) If a husband and wife file a single individual income tax return jointly, a contribution under this section shall be a joint contribution.
     (d) A contribution under this section is irrevocable for the taxable year for which the resident or nonresident individual makes the contribution.
     (3) 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 (3)(a) to the Cat and Dog Community Spay and Neuter Program Restricted Account created by Section 26-48-102.

Enacted by Chapter 280, 2006 General Session