Section 1315 - Contribution to Canine Body Armor Restricted Account.

UT Code § 59-10-1315 (2019) (N/A)
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(1) Except as provided in Section 59-10-1304, for a taxable year beginning on or after January 1, 2011, 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 Canine Body Armor Restricted Account created in Section 53-16-201; and (b) expended as provided in Title 53, Chapter 16, Canine Body Armor Restricted Account Act.

(a) deposited into the Canine Body Armor Restricted Account created in Section 53-16-201; and

(b) expended as provided in Title 53, Chapter 16, Canine Body Armor Restricted Account Act.

(2) The commission shall: (a) determine the total amount of contributions designated in accordance with this section for a taxable year; and (b) credit the amount described in Subsection (2)(a) to the Canine Body Armor Restricted Account created in Section 53-16-201.

(a) determine the total amount of contributions designated in accordance with this section for a taxable year; and

(b) credit the amount described in Subsection (2)(a) to the Canine Body Armor Restricted Account created in Section 53-16-201.