Utah § 59-10-1313 - Contribution to a Utah Educational Savings Plan account.
Full text of Utah Utah Code § 59-10-1313 — Contribution to a Utah Educational Savings Plan account., with citation guidance and answers to common questions.
§ 59-10-1313. Contribution to a Utah Educational Savings Plan account.
Effective 10/14/2025 59-10-1313.
Contribution to a Utah Educational Savings Plan account.
(1)
(a)
If a resident or nonresident individual is owed an individual income tax refund for the taxable year, the individual may designate on the resident or nonresident individual's income tax return a contribution to a Utah Educational Savings Plan account established under Title 53H, Chapter 10, Utah Education Savings, as provided in this part.
(b)
If a resident or nonresident individual is not owed an individual income tax refund for the taxable year, the individual may not designate on the resident or nonresident's individual income tax return a contribution to a Utah Educational Savings Plan account.
(2)
(a)
The commission shall send the contribution to the Utah Educational Savings Plan along with the following information:
(i)
the amount of the individual income tax refund; and
(ii)
the taxpayer's:
(A)
name;
(B)
social security number or taxpayer identification number; and
(C)
address.
(b)
The commission shall provide the taxpayer's telephone number and number of dependents claimed, as requested, to the Utah Educational Savings Plan.
(c)
If a contribution to a Utah Educational Savings Plan account is designated in a single individual income tax return filed jointly by a husband and wife, the commission shall send the information described under Subsection (2)(a) or (b) for both the husband and wife to the Utah Educational Savings Plan.
(3)
(a)
If the taxpayer owns a Utah Educational Savings Plan account, the Utah Educational Savings Plan shall deposit the contribution into the account.
(b)
If the taxpayer owns more than one Utah Educational Savings Plan account, the Utah Educational Savings Plan shall allocate the contribution among the accounts in equal amounts.
(c)
(i)
If the taxpayer does not own a Utah Educational Savings Plan account, the Utah Educational Savings Plan shall send the taxpayer an account agreement.
(ii)
If the taxpayer does not sign and return the account agreement by the date specified by the Utah Educational Savings Plan, the Utah Educational Savings Plan shall return the contribution to the taxpayer without any interest or earnings.
(4)
For the purpose of determining interest on an overpayment or refund under Section 59-1-402, no interest accrues after the commission sends the contribution to the Utah Educational Savings Plan.
Frequently Asked Questions About Utah § 59-10-1313
What does Utah Code § 59-10-1313 cover?
Section 59-10-1313 ("Contribution to a Utah Educational Savings Plan account.") 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 § 59-10-1313?
A common citation format is "Utah Code § 59-10-1313" (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 § 59-10-1313 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.
