SUBPART N. SPECIAL PROVISIONS, DONATION

OF TAX REFUNDS

§120.37. Refund designation on tax form

            A. Notwithstanding any provision set forth in R.S. 47:120.3 through 120.101 or in any other provision of law to the contrary, the designation to donate all or any portion of the total amount of tax refund shall be made at the time of the filing of the current year tax return and shall be made on the income tax return form as prescribed by the secretary of the Department of Revenue.

            B. Except as provided in R.S. 47:120.131 and 120.141, when the total amount of tax refunds donated to any donee is less than ten thousand dollars per year for two consecutive years, designation of such donee shall be removed from the income tax form.

            C. Notwithstanding any provision set forth in R.S. 47:120.3 through 120.101 or in any other provision of law to the contrary, upon receipt of any taxpayer's current year income tax return upon which the designation of a donation has been made, the secretary shall enter in a central record the amount of the donation and the name of the donor. Notwithstanding any provision set forth in R.S. 47:120.3 through 120.101 or in any other provision of law to the contrary, the amount of the donations received by the secretary, less twenty percent credited to the department's expenses to defray administrative and printing expenses, shall be disbursed to the designated donee before March first of the year following the year in which the tax return was filed. Following the initial disbursement of monies, the secretary shall quarterly disburse monies to the designated donees. The provisions of this Subsection shall supercede any other provision of law in this Title 47 to the contrary.

            D. The provisions of this Section shall be applicable to all existing and future refund donations as provided for in Chapter 1 of Subtitle II of this Title and shall supercede any provision of law to the contrary in this Title.

            Acts 1992, No. 1026, §1, eff. for taxable periods beginning after Dec. 31, 1991; Acts 1997, No. 658, §2; Acts 2012, No. 7, §1, eff. June 30, 2012; Acts 2016, No. 187, §1, eff. May 26, 2016; Acts 2020, No. 33, §1.