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2011 Utah Code
Title 59 Revenue and Taxation
Chapter 10 Individual Income Tax Act
Section 1310 Contribution to Cat and Dog Community Spay and Neuter Program Restricted Account.

59-10-1310. Contribution to Cat and Dog Community Spay and Neuter Program Restricted Account.
(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 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) 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 Cat and Dog Community Spay and Neuter Program Restricted Account created by Section 26-48-102.

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