Section 44-30-2.11 Refund deduction for contribution to the substance use and mental health leadership council of RI.

RI Gen L § 44-30-2.11 (2019) (N/A)
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§ 44-30-2.11. Refund deduction for contribution to the substance use and mental health leadership council of RI. (a) There shall be provided as a deduction from any refund from the Rhode Island personal income tax otherwise due to a taxpayer for a taxable year a contribution to the substance use and mental health leadership council of RI. The provision for the contribution shall appear on the state personal income tax return as follows:

Substance use and mental health leadership council of RI.

Check if you wish to contribute

........ $1.00

........ $5.00

........ $10.00

........ $ .................. (write in amount of your tax REFUND for this program.)

(b) The tax administrator shall annually forward by August 1, all contributions made to the substance use and mental health leadership council of RI to the general treasurer to be deposited in the fund created in § 23-14-3. The general treasurer shall annually distribute the proceeds of the fund as prescribed in chapter 14 of title 23.

(c) The provisions of this section shall commence for returns filed for the tax year ending December 31, 2018.

History of Section. (P.L. 2018, ch. 120, § 1; P.L. 2018, ch. 223, § 1.)