2005 Idaho Code - 63-3067A — DESIGNATION BY INDIVIDUALS -- TRUST ACCOUNTS

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 30
                                  INCOME TAX
    63-3067A.  DESIGNATION BY INDIVIDUALS -- TRUST ACCOUNTS. (a) Every
individual who:
    (i)   Has a refund due and payable for overpayment of taxes under this act
    may designate all or any portion thereof to be deposited in a trust
    account specified in subsection (c) below; or
    (ii)  Has an income tax liability may, in addition to his tax obligation,
    include a donation to be deposited in a trust account specified in
    subsection (c) of this section.
    (b)  A designation under subsection (a) of this section may be made in any
taxable year in such manner and form as prescribed by the state tax
commission. The manner and form so prescribed shall be a conspicuous portion
of the principal form provided for the purpose of individual taxation.
    (c)  The trust accounts authorized to receive moneys designated under
subsection (a) of this section are:
    (i)   The fish and game set-aside account created by section 36-111, Idaho
    Code;
    (ii)  The Idaho ag in the classroom account created by section 57-815,
    Idaho Code;
    (iii) The drug enforcement donation account created by section 57-816,
    Idaho Code;
    (iv)  The children's trust fund created by section 39-6007, Idaho Code;
    (v)   The United States olympic account created by section 57-817, Idaho
    Code, but no donation shall exceed five dollars ($5.00);
    (vi)  The Idaho guard and reserve family support fund created by section
    57-820, Idaho Code; and
    (vii) The American red cross of greater Idaho fund created in section
    57-821, Idaho Code, which donation shall be ten dollars ($10.00) if made.
    (d)  Prior to the distribution of funds into any of the trust accounts
specified in subsection (c) of this section from the refund account, the state
tax commission shall retain funds for the commission's costs for collecting
and administering the moneys in the accounts as follows: three thousand
dollars ($3,000) from each account for start-up costs during the first year of
collections, and three thousand dollars ($3,000) or twenty percent (20%) of
the moneys remitted to each account during the fiscal year, whichever is less,
from each account during each fiscal year thereafter, which amounts are hereby
appropriated to the tax commission.