SUBPART W. LOUISIANA CANCER

CHECKOFF DONATION

§120.63. Income tax checkoff; donation for Louisiana cancer; creation; use of monies

            A. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the total amount of the refund to which the individual is entitled shall be donated to the Louisiana Cancer Advisory Board, created pursuant to R.S. 40:1105.9, for the purpose of combating cancer and research into a cure for the disease. The designation shall be made at the time of the filing of the current year tax return and shall be made upon the income tax return form as provided by the secretary of the Department of Revenue. No donation made under the provisions of this Subsection shall be invalid for lack of an authentic act.

            B. Upon receipt of any taxpayer's current year income tax return upon which the designation of a donation has been made pursuant to Subsection A of this Section, the secretary shall enter in a central record the donation and the name of the donor. The secretary shall forward all such donations to the Louisiana Cancer Advisory Board annually, on or before March first of the year following the year in which the tax return was filed. The board shall use the monies derived from all such donations for the purpose of combating and researching cancer.

            Acts 2001, No. 1033, §1, applicable to tax years beginning after Dec. 31, 2000; Acts 2013, No. 89, §1; Acts 2024, No. 404, §2, eff. May 28, 2024.