2006 Alabama Code - Section 41-15A-4 — Income tax return.

Taxpayers who file income tax returns and who are entitled to an income tax refund from the state Department of Revenue sufficient to make a donation to the Penny Trust Fund may designate a sum as a voluntary donation from their refunds and such amounts shall be credited to the Penny Trust Fund. The state Department of Revenue shall print on the face of the appropriate state income tax forms a space for the taxpayers to designate that a donation is to be made to the Penny Trust Fund from the income tax refund due. The space for designating the donation shall provide for a checkoff box with the dollar amount to be voluntarily entered by the taxpayer, commencing for the tax year 1990 and thereafter.

(Acts 1989, No. 89-667, p. 1325, §4.)