Section 59-10-1308 - Children's organ transplants contribution - Credit to Kurt Oscarson Children's Organ Transplant Account(1) Except as provided in Section 59-10-1304, 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 26B-1-311.(2) The commission shall: (a) determine annually the total amount of contributions designated in accordance with this section; and(b) credit the amount described in Subsection (2)(a) to the Kurt Oscarson Children's Organ Transplant Account created by Section 26B-1-311.Amended by Chapter 329, 2023 General Session ,§ 57, eff. 5/3/2023.Amended by Chapter 278, 2010 General Session.