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2017 Louisiana Laws
Revised Statutes
TITLE 47 - Revenue and Taxation
RS 47:120.301 - Income tax checkoff; donation to The Extra Mile

Universal Citation: LA Rev Stat § 47:120.301 (2017)
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SUBPART WW. THE EXTRA MILE DONATION

§120.301. Income tax checkoff; donation to The Extra Mile

            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 Extra Mile, Southeast Louisiana, Incorporated, hereinafter referred to as "Southeast", for the benefit of Southeast; The Extra Mile, Region IV, Inc., hereinafter referred to as "Region IV"; The Extra Mile, Region VI, Inc., hereinafter referred to as "Region VI"; and The Extra Mile, Region VIII, Inc., hereinafter referred to as "Region VIII", in lieu of that amount being paid to him as a refund. In this case, the refund shall be reduced by the amount so designated. The designation shall be made at the time of filing the current year return and shall be made upon the income tax return form as prescribed by the secretary of the Department of Revenue. Donated monies shall be administered by the secretary and distributed to Southeast, in accordance with the provisions of R.S. 47:120.37. Southeast shall distribute the donated monies equally to Southeast, Region IV, Region VI, and Region VIII. No donation made under the provisions of this Subpart shall be invalid for want of an authentic act.

            B. The House Committee on Ways and Means may, at its discretion, request reports from Southeast, Region IV, Region VI, and Region VIII relative to their operations. The form and content of the reports shall be prescribed by the chairman of the committee, but shall at a minimum contain a detailed explanation of the revenues and expenditures, as well as a description of the organizations' activities. The committee may summon any person employed by or associated with Southeast, Region IV, Region VI, and Region VIII to provide testimony with respect to the report.

            Acts 2015, No. 349, §1, eff. Jan. 1, 2016.

            NOTE: See Acts 2015, No. 349, §2, re: applicability.

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