§ 43-619 Contribution to the spaying and neutering of animals fund

AZ Rev Stat § 43-619 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

43-619. Contribution to the spaying and neutering of animals fund

A. The department shall provide a space on the individual income tax return form in which a taxpayer may designate an amount of the taxpayer's refund as a voluntary contribution to the spaying and neutering of animals fund established by section 28-2422.02. The taxpayer may also donate any additional amount to the spaying and neutering of animals fund, in lieu of or in addition to the designated portion of the tax refund, by an appropriate indication on the return and by including that amount with the return.

B. After subtracting any setoff for debts pursuant to section 42-1122, the department shall subtract the designated amount from the refund due the taxpayer or add to the liability owed by the taxpayer and transfer it to the companion animal spay and neuter committee established by section 28-2422.01 for deposit in the spaying and neutering of animals fund. The department shall determine the initial administrative cost of this section and report that amount to the companion animal spay and neuter committee, which shall transfer that amount to the state general fund.