59-10-1314 - Contribution to Methamphetamine Housing Reconstruction and Rehabilitation Fund. - Utah Statutes

59-10-1314. Contribution to Methamphetamine Housing Reconstruction andRehabilitation Fund.
(1) For a taxable year beginning on or after January 1, 2010, but beginning on or beforeDecember 31, 2012 only, a resident or nonresident individual that files an individual income taxreturn under this chapter may designate on the resident or nonresident individual's individualincome tax return a contribution as provided in this section to be:
(a) deposited into the Methamphetamine Housing Reconstruction and RehabilitationFund created in Section 9-4-1503; and
(b) expended for the purposes described in Section 9-4-1503.
(2) The commission shall:
(a) determine the total amount of contributions designated in accordance with thissection for the taxable year described in Subsection (1); and
(b) credit the amount described in Subsection (2)(a) to the Methamphetamine HousingReconstruction and Rehabilitation Fund created in Section 9-4-1503.

Enacted by Chapter 194, 2010 General Session