This text of Indiana § 6-8.1-9-4 (Taxpayer election to contribute all or part of the taxpayer's refund) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
(a)Every individual (other than a nonresident)
who files an individual income tax return and who is entitled to a
refund from the department of state revenue because of the
overpayment of income tax for a taxable year may designate on the
individual's annual state income tax return that either a specific amount
or all of the refund to which the individual is entitled shall be paid over
to one (1) or more of the funds described in subsection (c). If the refund
to which the individual is entitled is less than the total amount
designated to be paid over to one (1) or more of the funds described in
subsection (c), all of the refund to which the individual is entitled shall
be paid over to the designated funds, but in an amount or amounts
reduced proportionately for each designated fund. If an
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(a) Every individual (other than a nonresident)
who files an individual income tax return and who is entitled to a
refund from the department of state revenue because of the
overpayment of income tax for a taxable year may designate on the
individual's annual state income tax return that either a specific amount
or all of the refund to which the individual is entitled shall be paid over
to one (1) or more of the funds described in subsection (c). If the refund
to which the individual is entitled is less than the total amount
designated to be paid over to one (1) or more of the funds described in
subsection (c), all of the refund to which the individual is entitled shall
be paid over to the designated funds, but in an amount or amounts
reduced proportionately for each designated fund. If an individual
designates all of the refund to which the individual is entitled to be paid
over to one (1) or more of the funds described in subsection (c) without
designating specific amounts, the refund to which the individual is
entitled shall be paid over to each fund described in subsection (c) in
an amount equal to the refund divided by the number of funds
described in subsection (c), rounded to the lowest cent, with any part
of the refund remaining due to the effects of rounding to be deposited
in the nongame fund.
(b) Every husband and wife (other than nonresidents) who file a
joint income tax return and who are entitled to a refund from the
department of state revenue because of the overpayment of income tax
for a taxable year may designate on their annual state income tax return
that either a specific amount or all of the refund to which they are
entitled shall be paid over to one (1) or more of the funds described in
subsection (c). If the refund to which a husband and wife are entitled
is less than the total amount designated to be paid over to one (1) or
more of the funds described in subsection (c), all of the refund to which
the husband and wife are entitled shall be paid over to the designated
funds, but in an amount or amounts reduced proportionately for each
designated fund. If a husband and wife designate all of the refund to
which the husband and wife are entitled to be paid over to one (1) or
more of the funds described in subsection (c) without designating
specific amounts, the refund to which the husband and wife are entitled
shall be paid over to each fund described in subsection (c) in an
amount equal to the refund divided by the number of funds described
in subsection (c), rounded to the lowest cent, with any part of the
refund remaining due to the effects of rounding to be deposited in the
nongame fund.
(c) Designations under subsection (a) or (b) may be directed only to
the following funds:
(1) The nongame fund.
(2) The state general fund for exclusive use in funding public
education for kindergarten through grade 12.
(3) The military family relief fund.
(d) The instructions for the preparation of individual income tax
returns shall contain a description of the purposes of the following:
(1) The nongame and endangered species program. The
description of this program shall be written in cooperation with
the department of natural resources.
(2) The funding of public education for kindergarten through
grade 12. The description of this purpose shall be written in
cooperation with the secretary of education.
(3) The funding for financial assistance to qualified service
members (as defined in IC 10-17-12-7.5) and their families. The
description of this purpose shall be written in cooperation with the
Indiana department of veterans' affairs.
(e) The department shall interpret a designation on a return under
subsection (a) or (b) that is illegible or otherwise not reasonably
discernible to the department as if the designation had not been made.
As added by Acts 1982, P.L.66, SEC.1. Amended by
P.L.288-2013, SEC.69; P.L.99-2016, SEC.1; P.L.43-2021,
SEC.32.