RS 47:120.57 - Income tax checkoff; donation for Ducks Unlimited

LA Rev Stat § 47:120.57 (2018) (N/A)
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SUBPART T. DUCKS UNLIMITED DONATION

§120.57. Income tax checkoff; donation for Ducks Unlimited

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 Chapter of Ducks Unlimited in lieu of that amount being paid to him as a refund, in which 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. No donation made under the provisions of this Part shall be invalid for want of an authentic act.

B. At the time the secretary determines that a refund is due on the taxpayer's income tax return upon which a designation is made for a donation to the Louisiana Chapter of Ducks Unlimited, the secretary shall enter into a central registry the amount of the donation and the name of the donor. The secretary shall remit the total amount of such donations to the Louisiana Chapter of Ducks Unlimited at least every three months.

Acts 1997, No. 639, §1.