§ 47:120.311 — Income tax checkoff; donation for Louisiana Naval War Memorial Commission;

Louisiana § 47:120.311

• Jurisdiction: Louisiana
• Title 47: Revenue and Taxation

Text

SUBPART XX. LOUISIANA NAVAL WAR MEMORIAL COMMISSION DONATION
§120.311. Income tax checkoff; donation for Louisiana Naval War Memorial Commission;
U.S.S. KIDD
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
Naval War Memorial Commission created by the legislature to exercise authority and control
over the U.S.S. KIDD, in lieu of that amount being paid to him as a refund. In this case, the
refund shall be reduced by the amount so designated. The designation shall be made at the
time of filing the current year tax return and shall be made upon the income tax return form
as prescribed by the secretary of the Department of Revenue. Donated monies shall be
administered by the secretary and distributed to the Louisiana Naval War Memorial
Commission in accordance with the provisions of R.S. 47:120.37. No donation made under
the provisions of this Subpart shall be invalid for want of an authentic act.
B. The House Committee on Ways and Means may, at its discretion, request a report
from the Louisiana Naval War Memorial Commission relative to its operations. The form
and content of the report shall be prescribed by the chairman of the committee, but shall at
a minimum contain a detailed explanation of the revenues and expenditures, as well as a
description of the organization's activities. The committee may summon any person
employed by or associated with the Louisiana Naval War Memorial Commission to provide
testimony with respect to the report.
NOTE: See Acts 2015, No. 388, §2, re: applicability.

Legislative History

Acts 2015, No. 388, §1.