Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-10-1303
Contributions -- Amount -- Procedure for designating a contribution -- Joint return -- Contribution irrevocable
# (1)
A resident or nonresident individual that makes a contribution under this part, other than Section 59-10-1311 or Section 59-10-1313, may designate as the contribution any whole dollar amount of $1 or more.
# (2)
If a resident or nonresident individual designating a contribution under this part other than Section 59-10-1311:
# (a)
is owed an individual income tax refund for the taxable year, the amount of the contribution under this part shall be deducted from the resident or nonresident individual's individual income tax refund; or
# (b)
is not owed an individual income tax refund for the taxable year, the resident or nonresident individual may remit a contribution under this part with the resident or nonresident individual's individual income tax return, except as provided in Section 59-10-1313.
# (3)
If a husband and wife file a single individual income tax return jointly, a contribution under this part, other than Section 59-10-1311, shall be a joint contribution.
# (4)
Except as provided in Subsection 59-10-1313(3)(c), a contribution under this part is irrevocable for the taxable year for which the resident or nonresident individual makes the contribution.
Source: view the official text
In this chapter (40 sections)
- 59-10-1038 · Nonrefundable rural job creation tax credit
- 59-10-1041 · Nonrefundable tax credit for a donation to the Carson…
- 59-10-1042 · Nonrefundable tax credit for social security benefits
- 59-10-1043 · Nonrefundable tax credit for military retirement
- 59-10-1044 · Nonrefundable earned income tax credit
- 59-10-1045 · Nonrefundable tax credit for taxes paid by pass-through…
- 59-10-1046 · Nonrefundable adoption expense tax credit
- 59-10-1047 · Nonrefundable child tax credit
- 59-10-1048 · Nonrefundable tax credits for employer-provider child care
- 59-10-1102 · Definitions
- 59-10-1102.1 · Apportionment of tax credit
- 59-10-1103 · Tax credit for pass-through entity taxpayer
- 59-10-1105 · Tax credit for hand tools used in farming operations --…
- 59-10-1106 · Refundable clean energy systems tax credits -- Definitions…
- 59-10-1107 · Refundable economic development tax credit
- 59-10-1108 · Refundable motion picture tax credit
- 59-10-1111 · Refundable tax credit for psychiatrists, psychiatric…
- 59-10-1113 · Refundable tax credit for nonrenewable hydrogen production…
- 59-10-1114 · Refundable adoption expense tax credit
- 59-10-1302 · Definitions
- 59-10-1303 · Contributions -- Amount -- Procedure for designating a…
- 59-10-1304 · Removal of designation and prohibitions on collection for…
- 59-10-1306 · Homeless contribution -- Credit to Pamela Atkinson…
- 59-10-1307 · Contributions for education
- 59-10-1308 · Children's organ transplants contribution -- Credit to…
- 59-10-1311 · Election Campaign Fund contribution -- Transfer from…
- 59-10-1312 · Election Campaign Fund -- Creation -- Funding for account…
- 59-10-1313 · Contribution to a Utah Educational Savings Plan account
- 59-10-1319 · Contribution to Clean Air Fund
- 59-10-1320 · Contribution to the Governor's Suicide Prevention Fund
- 59-10-1321 · Contribution to the Nonprofit Capacity Fund
- 59-10-1322 · Contribution to Diapering Supplies Fund
- 59-10-1323 · Contribution to the Statewide Hunger Relief Fund
- 59-10-1402 · Definitions
- 59-10-1403 · Income tax treatment of a pass-through entity -- Returns…
- 59-10-1403.1 · Income tax treatment of a pass-through entity taxpayer…
- 59-10-1403.2 · Pass-through entity payment or withholding of tax on…
- 59-10-1403.3 · Refund of amounts paid or withheld for a pass-through…
- 59-10-1404 · Character of an item of income, gain, loss, deduction, or…
- 59-10-1404.5 · Resident pass-through entity taxpayer's share of an…