59-10-1303 - Contributions -- Amount -- Procedure for designating a contribution -- Joint return -- Contribution irrevocable.
59-10-1303. Contributions -- Amount -- Procedure for designating a contribution --Joint return -- Contribution irrevocable.
(1) A resident or nonresident individual that makes a contribution under this part, otherthan Section 59-10-1311 or Section 59-10-1313, may designate as the contribution any wholedollar amount of $1 or more.
(2) If a resident or nonresident individual designating a contribution under this part otherthan Section 59-10-1311:
(a) is owed an individual income tax refund for the taxable year, the amount of thecontribution under this part shall be deducted from the resident or nonresident individual'sindividual income tax refund; or
(b) is not owed an individual income tax refund for the taxable year, the resident ornonresident individual may remit a contribution under this part with the resident or nonresidentindividual's individual income tax return, except as provided in Section 59-10-1313.
(3) If a husband and wife file a single individual income tax return jointly, a contributionunder this part, other than Section 59-10-1311, shall be a joint contribution.
(4) Except as provided in Subsection 59-10-1313(3)(c), a contribution under this part isirrevocable for the taxable year for which the resident or nonresident individual makes thecontribution.
Amended by Chapter 251, 2009 General Session