§120.35. Income tax checkoff; donation for Children's Trust Dedicated Fund Account

            A. Every individual who files an individual state income tax return and who is entitled to a refund may designate that all or any portion of the total amount of the refund shall be donated to the Children's Trust Dedicated Fund Account in lieu of that amount being returned to him. The designation shall be made at the time of the filing of the tax return and shall be made upon the income tax return form as prescribed by the secretary of the Department of Revenue. No donation made under the provisions of this Section shall be invalid for want of authentic act.

            B. Upon receipt of any taxpayer's income tax return upon which a designation to the account has been made, the secretary of the Department of Revenue 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 state treasurer for deposit in the Children's Trust Dedicated Fund Account. The donation will be effective for all taxable periods beginning after December 31, 1998.

            Acts 1992, No. 900, §2, eff. July 1, 1993; Acts 1997, No. 658, §2; Acts 1999, No. 129, §1; Acts 2021, No. 114, §18, eff. July 1, 2022.