2015 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 51 - Income Taxes
Subchapter 25 - Income Tax Refund Check-off and Contribution Programs
§ 26-51-2507 - Contribution to Arkansas Area Agencies on Aging.

(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:

"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 Area Agencies on Aging to fund programs and activities for senior citizens. Your refund will be reduced by this amount.

If you owe an additional amount, check if you wish to contribute an additional [] $1, [] $5, [] $10, [] _______ (write in amount) for the Arkansas Area Agencies on Aging to fund programs and activities for senior citizens. If you wish to make a contribution to the Arkansas Area Agencies on Aging, you must enclose a separate check for the amount of your contribution payable to the Department of Finance and Administration.".

(2) The Arkansas Area Agencies on Aging check-off program on state income tax returns shall be effective beginning with the returns for the 2005 tax year and each subsequent tax year.

(3) The Director of the Department of Finance and Administration may promulgate rules and develop all income tax forms, returns, and schedules necessary to implement this section.

(b) The department shall quarterly certify to the Treasurer of State the amount contributed to the Arkansas Area Agencies on Aging 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 certified.

(c) The Treasurer of State shall credit the amount certified each quarter to the Area Agencies on Aging Fund.