There Is a Newer Version of the Utah Code
2011 Utah Code
Title 59 Revenue and Taxation
Chapter 10 Individual Income Tax Act
Section 1315 Contribution to Canine Body Armor Restricted Account.
59-10-1315. Contribution to Canine Body Armor Restricted Account.(1) Except as provided in Section 59-10-1304, for a taxable year beginning on or after January 1, 2011, 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 Canine Body Armor Restricted Account created in Section 53-16-201; and
(b) expended as provided in Title 53, Chapter 16, Canine Body Armor Restricted Account Act.
(2) The commission shall:
(a) determine the total amount of contributions designated in accordance with this section for a taxable year; and
(b) credit the amount described in Subsection (2)(a) to the Canine Body Armor Restricted Account created in Section 53-16-201.
Disclaimer: These codes may not be the most recent version. Utah may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
