59-10-1308. Children's organ transplants contribution -- Credit to Kurt Oscarson Children's Organ Transplant Account.
(1) Except as provided in Section, a resident or nonresident individual that files an individual income tax return under this chapter may designate on the resident or nonresident individual's individual income tax return a contribution to the Kurt Oscarson Children's Organ Transplant Account created by Section. 59-10-1304 26B-1-311
(2) The commission shall: determine annually the total amount of contributions designated in accordance with this section; and credit the amount described in Subsectionto the Kurt Oscarson Children's Organ Transplant Account created by Section. (2)(a) 26B-1-311