SUBPART J. COASTAL PROTECTION AND

RESTORATION FUND CHECKOFF DONATIONS

§120.32. Donation of individual income tax refunds and other contributions to the Coastal Protection and Restoration Fund

            A.(1) For tax years beginning on and after January 1, 2009, 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 Coastal Protection and Restoration Fund provided for in R.S. 49:214.5.4 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 Coastal Protection and Restoration Fund provided for in R.S. 49:214.5.4 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 Subtitle 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 Coastal Protection and Restoration Fund provided for in R.S. 49:214.5.4 no more than one hundred twenty days from the last statutorily authorized extension for filing the return.

            C. Donations made under the provisions of this Section shall not be considered part of the taxes collected and administered under Chapter 1 or Chapter 5 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950, as amended, and are not subject to enforcement or collection under the administrative provisions of Chapter 18 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950 as amended.

            Acts 2008, No. 123, §1, eff. June 6, 2008; Acts 2024, No. 341, §1, eff. May 28, 2024.