§ 59-10-1314. Contribution to Methamphetamine Housing Reconstruction and Rehabilitation Account.

(1) For a taxable year beginning on or after January 1, 2010, but beginning on or before December 31, 2012, only, 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 Methamphetamine Housing Reconstruction and Rehabilitation Account created in Section 35A-8-1103; and

(b) expended for the purposes described in Section 35A-8-1103.

(2) The commission shall:

(a) determine the total amount of contributions designated in accordance with this section for the taxable year described in Subsection (1); and

(b) credit the amount described in Subsection (2)(a) to the Methamphetamine Housing Reconstruction and Rehabilitation Account created in Section 35A-8-1103.

Amended by Chapter 212, 2012 General Session