UTAH CODE (Last Updated: January 16, 2015) |
Title 59. Revenue and Taxation |
Chapter 10. Individual Income Tax Act |
Part 13. Individual Income Tax Contribution Act |
§ 59-10-1305. Nongame wildlife contribution -- Credit to Wildlife Resources Account.
Latest version.
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(2) 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 part to preserve, protect, perpetuate, and enhance nongame wildlife resources of the state through preservation of a satisfactory environment and an ecological balance. (3) 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 (3)(a) to the Wildlife Resources Account in accordance with Section 23-14-13.
Renumbered and Amended by Chapter 389, 2008 General Session