Superseded 1/1/2024)
Superseded 1/1/2024
59-10-1319. Contribution to Clean Air Fund.
| (1) |
Terms Used In Utah Code 59-10-1319- contribution: means a contribution a resident or nonresident individual makes on an individual income tax return as allowed by this part. See Utah Code 59-10-1302
- Individual: means a natural person and includes aliens and minors. See Utah Code 59-10-103
- Nonresident individual: means an individual who is not a resident of this state. See Utah Code 59-10-103
- State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
| (a) |
There is created an expendable special revenue fund known as the “Clean Air Fund.” |
| (b) |
The fund shall consist of all amounts deposited into the fund in accordance with Subsection (2). |
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| (2) |
| (a) |
Except as provided in Section 59-10-1304, for a taxable year beginning on or after January 1, 2017, a resident or nonresident individual who files an individual income tax return under this chapter may designate on the resident or nonresident individual‘s individual income tax return a contribution as provided in this section to be:
| (i) |
deposited into the Clean Air Fund; and |
| (ii) |
expended as provided in Subsection (3). |
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| (b) |
The fund shall also consist of amounts deposited into the fund through:
| (i) |
contributions deposited into the account in accordance with Section 41-1a-422; |
| (ii) |
private contributions; and |
| (iii) |
donations or grants from public or private entities. |
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| (3) |
| (a) |
At least once each year, the commission shall disburse from the Clean Air Fund all money deposited into the fund since the last disbursement. |
| (b) |
The commission shall disburse money under Subsection (3)(a) to the Division of Air Quality for the purpose of:
| (i) |
providing money for grants to individuals or organizations in the state to fund activities intended to improve air quality in the state; |
| (ii) |
enhancing programs designed to educate the public about the importance of air quality to the health, well-being, and livelihood of individuals in the state; and |
| (iii) |
pay the costs of issuing or reordering Clean Air Support special group license plate decals. |
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Amended by Chapter 322, 2020 General Session
