141.440 Designation of income tax refund to child victims' trust fund.

KY Rev Stat § 141.440 (2019) (N/A)
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141.440 Designation of income tax refund to child victims' trust fund. (1) Effective for the tax year beginning January 1, 1984, and until the State Treasurer certifies that the assets in the child victims' trust fund exceed twenty million dollars ($20,000,000), any individual, or individuals in the case of joint return, who is entitled to a tax refund sufficient to make a designation under this section may designate that two dollars ($2) or four dollars ($4) or any amount of the refund be credited to the child victims' trust fund. (2) The tax designation authorized in this section shall be clearly and unambiguously printed on the first page of the state individual income tax return. (3) The proceeds derived from the tax designation shall be credited to the child victims' trust fund to be allocated and distributed as provided in KRS 15.900 to 15.940. Effective: July 15, 1986 History: Amended 1986 Ky. Acts ch. 439, sec. 3, effective July 15, 1986. -- Created 1984 Ky. Acts ch. 382, sec. 14, effective July 13, 1984.