§ 47:120.321 — Income tax checkoff; Emerge Center for Communication, Behavior, and

Louisiana § 47:120.321

• Jurisdiction: Louisiana
• Title 47: Revenue and Taxation

Text

§120.321. Income tax checkoff; Emerge Center for Communication, Behavior, and
Development
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 Emerge
Center, Inc., 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. For purposes of listing this donation option
on the tax return, the donation authorized by this Section shall be referred to as the
"Children's Therapeutic Services at the Emerge Center". 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 Emerge Center, Inc., 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 Emerge Center, Inc., 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 Emerge Center, Inc., to provide testimony with respect to the report.
NOTE: See Acts 2015, No. 388, §2, re: applicability.

Legislative History

Acts 2015, No. 388, §1.