Utah Code § 59-10-1308 — Children's organ transplants contribution -- Credit to Kurt Oscarson Children's Organ Transplant 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 to the Kurt Oscarson Children's Organ Transplant Account created by Section 26B-1-311.
(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 Kurt Oscarson Children's Organ Transplant Account created by Section 26B-1-311.