RS 47:120.201 - Income tax checkoff; donation for New Orleans ferries

LA Rev Stat § 47:120.201 (2018) (N/A)
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SUBPART MM. NEW ORLEANS FERRIES DONATION

§120.201. Income tax checkoff; donation for New Orleans ferries

Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the total amount of the refund to which he is entitled shall be donated to the Department of Transportation and Development, to be used exclusively for the cost of operating and maintaining the New Orleans ferries, formerly operated by its Crescent City Connection Division, in lieu of that amount being paid to him as a refund. The refund shall be reduced by the amount so designated. The designation shall be made at the time of filing the current year tax return and shall be made upon the income tax return form as prescribed by the secretary of the Department of Revenue. Donated monies shall be administered by the secretary and distributed to the Department of Transportation and Development in accordance with the provisions of R.S. 47:120.37. No donation made under the provisions of this Subpart shall be invalid for want of an authentic act.

Acts 2013, No. 194, §1, applicable to taxable years on or after Jan. 1, 2013.