Arizona § 43-614 Contribution of portion of refund to special olympics

Arizona Statutes

§ 43-614 — Contribution of portion of refund to special olympics

Arizona § 43-614

Title 43Arizona Revised Statutes

Ch. 6ABATEMENTS, CREDITS AND REFUNDS

Art. 1Refunds

This text of Arizona § 43-614 (Contribution of portion of refund to special olympics) is published on Counsel Stack Legal Research, covering Arizona primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ariz. Rev. Stat. Ann. § 43-614 (2026).

Text

A.The department shall provide a space on the individual income tax return form in which the taxpayer may designate an amount of the taxpayer's refund as a voluntary contribution to the special olympics tax refund fund established pursuant to section 41-173.

B.After subtracting any setoff for debts pursuant to section 42-1122 the department of revenue shall subtract the designated amount from the refund due the taxpayer. The department of revenue shall transfer the designated amount to the department of economic security for credit to the special olympics tax refund fund.

C.The taxpayer may also donate any amount to the special olympics tax refund fund, in lieu of or in addition to the designated portion of the income tax refund, by an appropriate indication on the return and by inclu

Free access — add to your briefcase to read the full text and ask questions with AI

A. The department shall provide a space on the individual income tax return form in which the taxpayer may designate an amount of the taxpayer's refund as a voluntary contribution to the special olympics tax refund fund established pursuant to section 41-173.

B. After subtracting any setoff for debts pursuant to section 42-1122 the department of revenue shall subtract the designated amount from the refund due the taxpayer. The department of revenue shall transfer the designated amount to the department of economic security for credit to the special olympics tax refund fund.

C. The taxpayer may also donate any amount to the special olympics tax refund fund, in lieu of or in addition to the designated portion of the income tax refund, by an appropriate indication on the return and by including that amount with the return.