Full text of Utah Utah Code § 59-10-1311 — Election Campaign Fund contribution -- Transfer from General Fund -- Form and procedure., with citation guidance and answers to common questions.
§ 59-10-1311. Election Campaign Fund contribution -- Transfer from General Fund -- Form and procedure.
59-10-1311.
Election Campaign Fund contribution -- Transfer from General Fund -- Form and procedure.
| (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:
| (i) |
has a liability under this chapter for a taxable year of $2 or more; and |
| (ii) |
files a return under this chapter. |
|
| (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). |
|
| (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. |
| (b) |
The commission shall include the contribution allowed by this section:
| (i) |
on a return under this chapter; and |
| (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. |
|
| (c) |
The commission shall place a political party described in Subsection (2)(b) on a return described in Subsection (2)(b) in alphabetical order. |
| (d) |
The commission shall include on a return described in Subsection (2)(b):
| (i) |
the option for a resident or nonresident individual to indicate that no contribution is to be made to any political party; and |
| (ii) |
a statement that a contribution a resident or nonresident individual, other than a nonresident alien, makes under this section may not:
| (A) |
increase the resident or nonresident individual's tax liability under this chapter; or |
| (B) |
reduce the resident or nonresident individual's refund under this chapter. |
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Renumbered and Amended by Chapter
389, 2008 General Session
Frequently Asked Questions About Utah § 59-10-1311
What does Utah Code § 59-10-1311 cover?
Section 59-10-1311 ("Election Campaign Fund contribution -- Transfer from General Fund -- Form and procedure.") 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 § 59-10-1311?
A common citation format is "Utah Code § 59-10-1311" (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 § 59-10-1311 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.
