Utah Code > Title 59 > Chapter 10 > Part 13 – Individual Income Tax Contribution Act


§ 59-10-1301	Title
§ 59-10-1302	Definitions
§ 59-10-1303	Contributions — Amount — Procedure for designating a contribution — Joint return — Contribution irrevocable
§ 59-10-1304	Removal of designation and prohibitions on collection for certain contributions on income tax return — Conditions for removal and prohibitions on collection — Commission publication requirements
§ 59-10-1306	Homeless contribution — Credit to Pamela Atkinson Homeless Account
§ 59-10-1307	Contributions for education
§ 59-10-1308	Children’s organ transplants contribution — Credit to Kurt Oscarson Children’s Organ Transplant Account
§ 59-10-1311	Election Campaign Fund contribution — Transfer from General Fund — Form and procedure
§ 59-10-1312	Election Campaign Fund — Creation — Funding for account — Disbursement and distribution — State treasurer requirement to provide a list of contributions designated to each political party
§ 59-10-1313	Contribution to a Utah Educational Savings Plan account
§ 59-10-1319	Contribution to Clean Air Fund
§ 59-10-1320	Contribution to the Governor’s Suicide Prevention Fund
§ 59-10-1321	Contribution to the Nonprofit Capacity Fund

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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
Equal: means , with respect to biological sex, of the same value. See Utah Code 68-3-12.5
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
Taxpayer: means any of the following that has income subject in whole or part to the tax imposed by this chapter:
          (1)(aa)(i) an individual;
          (1)(aa)(ii) an estate, a trust, or a beneficiary of an estate or a trust that is not a pass-through entity or a pass-through entity taxpayer;
          (1)(aa)(iii) a pass-through entity; or
          (1)(aa)(iv) a pass-through entity taxpayer. See Utah Code 59-10-103