§ 59-10-1317. Contribution to Youth Character Organization Restricted Account.

Latest version.

(1)

Except as provided in Section 59-10-1304, for a taxable year beginning on or after January 1, 2013, a resident or nonresident individual who 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 Youth Character Organization Restricted Account created in Section 35A-8-2003; and

(b)	expended as provided in Title 35A, Chapter 8, Part 20, Youth Character Organization 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 Youth Character Organization Restricted Account.

Enacted by Chapter 338, 2013 General Session

                    
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