Utah Code 59-10-1311. Election Campaign Fund contribution — Transfer from General Fund — Form and procedure
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(1)
Terms Used In Utah Code 59-10-1311
- contribution: means a contribution a resident or nonresident individual makes on an individual income tax return as allowed by this part. See Utah Code 59-10-1302
- Individual: means a natural person and includes aliens and minors. See Utah Code 59-10-103
- Nonresident individual: means an individual who is not a resident of this state. See Utah Code 59-10-103
- State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
(1)(a) A resident or nonresident individual, other than a nonresident alien, may designate on the resident or nonresident individual‘s individual income tax return a contribution of $2 to the Election Campaign Fund created by Section 59-10-1312 , if the resident or nonresident individual:
(1)(a)(i) has a liability under this chapter for a taxable year of $2 or more; and
(1)(a)(ii) files a return under this chapter.
(1)(b) The commission shall transfer $2 from the General Fund to the Election Campaign Fund for each contribution made on an individual income tax return under this Subsection (1) .
(1)(c) The transfer described in Subsection (1)(b) shall be made from revenue generated from state sales and use tax revenues collected in accordance with Chapter 12, Sales and Use Tax Act .
(2)
(2)(a) A contribution under Subsection (1) may be made with respect to any taxable year at the time a resident or nonresident individual files a return for that taxable year.
(2)(b) The commission shall include the contribution allowed by this section:
(2)(b)(i) on a return under this chapter; and
(2)(b)(ii) for any political party as defined by Section 20A-1-102 that has qualified as a political party in the first six months of the calendar year for which the return is prepared.
(2)(c) The commission shall place a political party described in Subsection (2)(b) on a return described in Subsection (2)(b) in alphabetical order.
(2)(d) The commission shall include on a return described in Subsection (2)(b) :
(2)(d)(i) the option for a resident or nonresident individual to indicate that no contribution is to be made to any political party; and
(2)(d)(ii) a statement that a contribution a resident or nonresident individual, other than a nonresident alien, makes under this section may not:
(2)(d)(ii)(A) increase the resident or nonresident individual’s tax liability under this chapter; or
(2)(d)(ii)(B) reduce the resident or nonresident individual’s refund under this chapter.