2018 Louisiana Laws
Revised Statutes
TITLE 47 - Revenue and Taxation
RS 47:120.39 - Donation of individual income tax refunds and other contributions to the SNAP Fraud and Abuse Detection and Prevention Fund

NOTE: §120.39 eff. until July 1, 2020. See Acts 2018, No. 612.

SUBPART P. SNAP FRAUD AND ABUSE DETECTION AND PREVENTION

FUND CHECKOFF DONATIONS

§120.39. Donation of individual income tax refunds and other contributions to the SNAP Fraud and Abuse Detection and Prevention Fund

            A.(1) For tax years beginning on and after January 1, 2013, every individual that files an individual income tax return is authorized to do any of the following:

            (a) Designate on the return for such tax all or a portion of the total amount of the refund to which such taxpayer is entitled for that tax year as a donation to the SNAP Fraud and Abuse Detection and Prevention Fund provided for in R.S. 46:290.1 in lieu of that amount being paid to the taxpayer as a refund, in which case the refund shall be reduced by the amount so designated.

            (b) Whether or not the taxpayer is entitled to a refund, a taxpayer may make an additional donation to the SNAP Fraud and Abuse Detection and Prevention Fund provided for in R.S. 46:290.1 by paying the amount of such donation in addition to any tax or refund due for the year and designating the donation on the return for such tax.

            (2)(a) The designation and a payment for an additional amount shall be made at the time of the filing of the return and upon the return form in the manner provided by the secretary of the Department of Revenue.

            (b) No donation made under the provisions of this Section shall be invalid for lack of an authentic act.

            B. Upon receipt of any taxpayer's return upon which the designation of a refund donation or the payment of an additional donation has been made, the secretary shall, after having deducted the refund donation from the amount of any refund due, remit any such donation to the state treasurer for deposit directly into the SNAP Fraud and Abuse Detection and Prevention Fund provided for in R.S. 46:290.1. Donated monies shall be administered by the secretary of the Department of Revenue and distributed to the SNAP Fraud and Abuse Detection and Prevention Fund in accordance with the provisions of R.S. 47:120.37.

            C. Donations made under the provisions of this Section shall not be considered part of the taxes collected and administered under Chapter 1 of Subtitle II of this Title and are not subject to enforcement or collection under the administrative provisions of Chapter 18 of Subtitle II of this Title.

NOTE: §120.39 as repealed by Acts 2018, No. 612, eff. July 1, 2020.

§120.39. Repealed by Acts 2018, No. 612, §22, eff. July 1, 2020.

            Acts 2012, No. 635, §2, eff. June 7, 2012; Acts 2018, No. 612, §22, eff. July 1, 2020.