(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 as provided in this section to be: (a) deposited into the Cat and Dog Community Spay and Neuter Program Restricted Account created by Section 4-40-102; and (b) distributed by the Department of Health as provided in Section 4-40-102.
(a) deposited into the Cat and Dog Community Spay and Neuter Program Restricted Account created by Section 4-40-102; and
(b) distributed by the Department of Health as provided in Section 4-40-102.
(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 Cat and Dog Community Spay and Neuter Program Restricted Account created by Section 4-40-102.
(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 Cat and Dog Community Spay and Neuter Program Restricted Account created by Section 4-40-102.