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Rs 47:120.32 Donation Of Individual Income Tax Refunds Ad Other Contributions To The Coastal Protection And Restoration Fund

SUBPART J. COASTAL PROTECTION AND

RESTORATION FUND CHECKOFF DONATIONS

§120.32. Donation of individual income tax refunds and other contributions to the Coastal

Protection and Restoration Fund

A.(1) For tax years beginning on and after January 1, 2009, every individual that files

an individual income tax return is authorized to do any of the following:

(a) Designate on the return for such tax all or a portion of the total amount of the

refund to which such taxpayer is entitled for that tax year as a donation to the Coastal

Protection and Restoration Fund provided for in R.S. 49:213.2 in lieu of that amount being

paid to the taxpayer as a refund, in which case the refund shall be reduced by the amount so

designated.

(b) Whether or not the taxpayer is entitled to a refund, a taxpayer may make an

additional donation to the Coastal Protection and Restoration Fund provided for in R.S.

49:213.2 by paying the amount of such donation in addition to any tax or refund due for the

year and designating the donation on the return for such tax.

(2)(a) The designation and a payment for an additional amount shall be made at the

time of the filing of the return and upon the return form in the manner provided by the

secretary of the Department of Revenue.

(b) No donation made under the provisions of this Subtitle shall be invalid for lack

of an authentic act.

B. Upon receipt of any taxpayer's return upon which the designation of a refund

donation or the payment of an additional donation has been made, the secretary shall, after

having deducted the refund donation from the amount of any refund due, remit any such

donation to the state treasurer for deposit directly into the Coastal Protection and Restoration

Fund provided for in R.S. 49:213.2 no more than one hundred twenty days from the last

statutorily authorized extension for filing the return.

C. Donations made under the provisions of this Section shall not be considered part

of the taxes collected and administered under Chapter 1 or Chapter 5 of Subtitle II of Title

47 of the Louisiana Revised Statutes of 1950, as amended, and are not subject to enforcement

or collection under the administrative provisions of Chapter 18 of Subtitle II of Title 47 of

the Louisiana Revised Statutes of 1950 as amended.

Acts 2008, No. 123, §1, eff. June 6, 2008.

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Local Government
Louisiana
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John Bel Edwards
John Bel Edwards
January 11, 2016 -
Democratic
1-225-342-4404
900 North 3rd Street, Baton Rouge, LA, 70802

Keywords
tax
fund
donation
restoration
return
refund
protection
coastal
addition
subtitle