2015 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 51 - Income Taxes
Subchapter 25 - Income Tax Refund Check-off and Contribution Programs
§ 26-51-2503 - Contribution to the Arkansas School for the Blind and the Arkansas School for the Deaf.
(a) (1) The Revenue Division of the Department of Finance and Administration shall include on the Arkansas individual income tax forms, including those forms on which a husband and wife file separately on the same form, and on all corporate income tax forms, a designation as follows:
"(A) If you are entitled to a refund, check if you wish to designate [] $1, [] $5, [] $10, [] _______ (write in amount) or [] all refund due of your tax refund for the Arkansas School for the Blind and the Arkansas School for the Deaf. Your refund will be reduced by this amount.
(B) If you owe an additional amount, check if you wish to contribute an additional [] $1, [] $5, [] $10, [] _______ (write in amount) for the Arkansas School for the Blind and the Arkansas School for the Deaf. If you wish to make a contribution to the schools, you must enclose a separate check for the amount of your contribution payable to the Department of Finance and Administration.".
(2) The Arkansas School for the Blind and the Arkansas School for the Deaf check-off program on state income tax returns shall be effective beginning with the returns for the 2001 income year and each income year thereafter.
(3) The Director of the Department of Finance and Administration may promulgate all rules and regulations and all income tax forms, returns, and schedules necessary to implement this section.
(b) The Department of Finance and Administration shall quarterly certify to the Treasurer of State the amount contributed to the Arkansas School for the Blind and the Arkansas School for the Deaf through this state income tax check-off during the quarter, and the Treasurer of State shall deduct from the Individual Income Tax Withholding Fund the amount so certified.
(c) The Treasurer of State shall credit fifty percent (50%) of the amount certified each quarter to the School for the Blind Fund Account and fifty percent (50%) to the School for the Deaf Fund Account.
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