§ 47:120.341 — Income tax checkoff; donation for Louisiana Coalition Against Domestic

Louisiana § 47:120.341

• Jurisdiction: Louisiana
• Title 47: Revenue and Taxation

Text

§120.341. Income tax checkoff; donation for Louisiana Coalition Against Domestic
Violence
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
Coalition Against Domestic Violence 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 Coalition
Against Domestic Violence 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. There is hereby established in the state treasury a special escrow fund to be known
as the Louisiana Coalition Against Domestic Violence Fund, hereinafter referred to as the
"fund". The fund is established to receive deposits of donations made on individual income
tax returns for the benefit of the Louisiana Coalition Against Domestic Violence. The fund
shall be administered by the state treasurer, who shall every three months, remit the
remaining balance of monies in the fund to the Louisiana Coalition Against Domestic
Violence. Monies remitted to Louisiana Coalition Against Domestic Violence from such
donations shall be used for the education of women who are victims of domestic violence.
C. The Senate Committee on Revenue and Fiscal Affairs or House Committee on
Ways and Means may, at their discretion, request a report from the Louisiana Coalition
Against Domestic Violence 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 Coalition Against Domestic Violence to provide testimony with respect
to the report.
NOTE: See Act 2018, No. 38, re: effectiveness for taxable year beginning on or after
Jan. 1, 2018.

Legislative History

Acts 2018, No. 38, §1.