SUBPART NN. LOUISIANA NATIONAL GUARD HONOR GUARD

FOR MILITARY FUNERALS DONATION

§120.211. Income tax checkoff; Louisiana National Guard Honor Guard for Military Funerals

A. 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 Louisiana National Guard Honor Guard for Military Funerals, hereinafter referred to as the "Honor Guard", in lieu of that amount being paid to him as a refund. In this case 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, hereinafter referred to as the "secretary". No donation made under the provisions of this Subpart shall be invalid for want of an authentic act.

B. There is hereby established in the state treasury a special escrow fund to be known as the Honor Guard for Military Funerals Fund, hereinafter referred to as the "fund". The fund is established to receive deposits of donations made on individual income tax returns for the benefit of the Honor Guard. The fund shall be administered by the state treasurer who shall, every three months, remit the remaining balance of monies in the fund to the Department of Military Affairs to be used for purposes of the Honor Guard. The department shall use the monies derived from such donations for the purpose of providing military funeral honors for members of Louisiana's military forces.

C. The House Committee on Ways and Means may, at its discretion, request a report from the department relative to the operation of the Honor Guard. The form and content of the report shall be prescribed by the chairman of the committee, but shall at a minimum contain a detailed explanation of the revenues and expenditures, as well as a description of the Honor Guard's activities. The committee may summon any person employed by or associated with the Honor Guard to provide testimony with respect to the report.

Acts 2013, No. 392, §1, applicable to taxable years on or after Jan. 1, 2013.