Utah § 59-10-1303 - Contributions -- Amount -- Procedure for designating a contribution -- Joint return -- Contribution irrevocable.

Full text of Utah Utah Code § 59-10-1303 — Contributions -- Amount -- Procedure for designating a contribution -- Joint return -- Contribution irrevocable., with citation guidance and answers to common questions.

§ 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, other than Section 59-10-1311 or Section 59-10-1313, may designate as the contribution any whole dollar amount of $1 or more.
(2) If a resident or nonresident individual designating a contribution under this part other than Section 59-10-1311:
(a) is owed an individual income tax refund for the taxable year, the amount of the contribution under this part shall be deducted from the resident or nonresident individual's individual income tax refund; or
(b) is not owed an individual income tax refund for the taxable year, the resident or nonresident individual may remit a contribution under this part with the resident or nonresident individual'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 contribution under 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 is irrevocable for the taxable year for which the resident or nonresident individual makes the contribution.


Amended by Chapter 251, 2009 General Session

Source: official Utah text · Last verified 2026-08-27

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Frequently Asked Questions About Utah § 59-10-1303

What does Utah Code § 59-10-1303 cover?

Section 59-10-1303 ("Contributions -- Amount -- Procedure for designating a contribution -- Joint return -- Contribution irrevocable.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Utah § 59-10-1303?

A common citation format is "Utah Code § 59-10-1303" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Utah law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.

How does Utah § 59-10-1303 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

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