59-10-1308. Children's organ transplants contribution -- Credit to Kurt OscarsonChildren's Organ Transplant Account. (1) Except as provided in Section
59-10-1304, a resident or nonresident individual thatfiles an individual income tax return under this chapter may designate on the resident ornonresident individual's individual income tax return a contribution to the Kurt OscarsonChildren's Organ Transplant Account created by Section
26-18a-4.
(2) The commission shall:
(a) determine annually the total amount of contributions designated in accordance withthis section; and
(b) credit the amount described in Subsection (2)(a) to the Kurt Oscarson Children'sOrgan Transplant Account created by Section
26-18a-4.
Amended by Chapter 278, 2010 General Session