2016 Mississippi Code
Title 27 - Taxation and Finance
Chapter 7 - Income Tax and Withholding
Article 1 - Income Tax
§ 27-7-90. Contribution to Mississippi Commission for Volunteer Service Fund from state income tax refund
(1) Each resident individual taxpayer who files a Mississippi income tax return and who will receive a tax refund from the State Tax Commission may designate that a contribution be made to the "Mississippi Commission for Volunteer Service Fund" established in Section 43-55-29, by marking the appropriate box printed on the return pursuant to this subsection. In the case of a joint return, each spouse may designate that a portion of the refund shall be paid to such fund.
The State Tax Commission shall print on the Mississippi income tax form for residents a space for designating the contribution in substantially the following form:
"MISSISSIPPI COMMISSION FOR VOLUNTEER SERVICE FUND
I wish to contribute ( )$ 1 ( )$ 5 ( )$ 10 ( ) other $ of my TAX REFUND
TO THE MISSISSIPPI COMMISSION FOR VOLUNTEER SERVICE FUND."
(2) The State Tax Commission shall explain in the instructions accompanying
the individual income tax form the purposes for which the contributions
authorized herein shall be used.
(3) This section shall apply to taxable years beginning on or after January
1, 1998.
(4) The Chairman of the State Tax Commission shall determine annually the
total amount designated by individuals to be paid to the fund, along with all
interest earned thereon, and shall report such amount to the State Treasurer
who shall pay such amount into the "Mississippi Commission for Volunteer
Service Fund" established in Section 43-55-29.
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