SUBPART X. LOUISIANA ANIMAL WELFARE

COMMISSION CHECKOFF DONATION

§120.71. Income tax checkoff; donation for Louisiana Pet Overpopulation Advisory Council; 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 he is entitled shall be donated to the Louisiana Pet Overpopulation Advisory Council in lieu of that amount being paid to him as a refund, in which case the refund shall be reduced by the amount so designated. 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, the secretary shall, after having deducted the donation from the amount to be refunded, remit the donation for deposit directly into the Louisiana Animal Welfare Escrow Account within the state treasury no more than one hundred twenty days from the due date of the return.

            Acts 2003, No. 111, §1, eff. for taxable years on or after Jan. 1, 2004; Acts 2004, No. 74, §2; Acts 2017, No. 422, §2; Acts 2019, No. 404, §9, eff. July 1, 2020.