2005 West Virginia Code - §18-7-3. — Contribution of portion of income tax refund to adult literacy education program fund.

§18-7-3. Contribution of portion of income tax refund to adult literacy education program fund.

(a) Contributions to the adult literacy education program fund will be derived, in part, from voluntary contributions of a portion or all of a state tax refund due, as designated by taxpayers on state personal income tax return forms.
(b) Each West Virginia personal income tax return form shall contain a designation as follows:
"ADULT LITERACY EDUCATION PROGRAM
Check if you wish to designate a portion of your tax refund to this program:
$1 ( ) $5 ( ) $10 ( ) Other $______ ( )
If joint return, check if spouse wishes to designate a portion of tax refund:
$1 ( ) $5 ( ) $10 ( ) Other $______ ( )"
Each individual taxpayer desiring to voluntarily contribute to this program may so indicate by placing an "X" in the appropriate box on the state personal income tax return form. The contribution shall be credited to the adult literacy education program fund.
(c) The tax commissioner shall determine by the first day of July of each year the total amount designated pursuant to this section and shall report that amount to the state treasurer who shall credit that amount to the adult literacy education program fund.
(d) The provisions of this section shall apply to tax return forms filed on and after the first day of January, one thousand nine hundred eighty-seven.