Section 41-23-102

Designation of part of taxpayer's refund as voluntary contribution.

(a) The Department of Revenue shall provide a space on the individual tax return form in which the taxpayer may designate an amount of the taxpayer's refund as a voluntary contribution to the Neighbors Helping Neighbors Fund.

(b) The Department of Revenue shall subtract the designated amount from the refund due the taxpayer and pay it to the State Treasurer for deposit in the fund.

(c) The taxpayer may also donate an amount to the fund, in lieu of or in addition to the designated portion of his or her income tax refund, by an appropriate indication and by including the amount on his or her return.

(Acts 1996, No. 96-660, p. 1058, §3.)