2011 Louisiana Laws
Revised Statutes
TITLE 47 — Revenue and taxation
RS 47:120.21 — Income tax checkoff; donation for wildlife habitat and natural heritage trust

SUBPART G. WILDLIFE HABITAT AND NATURAL

HERITAGE TRUST DONATION

§120.21. Income tax checkoff; donation for Wildlife Habitat and Natural Heritage Trust

A. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the total amount of the refund to which he is entitled shall be donated to the Wildlife Habitat and Natural Heritage Trust, as provided for by R.S. 56:1921 through 1925, in lieu of that amount being paid to him as a refund, in which case the refund shall be reduced by the amount so designated. The designation shall be made at the time of the filing of the current year tax return and shall be made on the income tax return form as prescribed by the secretary of the Department of Revenue. No donation made under the provisions of this Subsection shall be invalid for lack of an authentic act.

B. Upon receipt of any taxpayer's current year income tax return upon which the designation of a donation has been made, the secretary shall enter in a central record the amount of the donation and the name of the donor. The secretary shall forward such amounts directly to the Department of Wildlife and Fisheries for deposit in the Wildlife Habitat and Natural Heritage Trust. Donations so received shall be used solely for the purpose provided for in R.S. 56:1921 through 1925.

Acts 1989, No. 645, §1, eff. July 6, 1989; Acts 1997, No. 658, §2.