§ 47:120.351 — Income tax checkoff; donation for Sexual Trauma Awareness and Response

Louisiana § 47:120.351

• Jurisdiction: Louisiana
• Title 47: Revenue and Taxation

Text

§120.351. Income tax checkoff; donation for Sexual Trauma Awareness and Response
(STAR) organization
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 Sexual
Trauma Awareness and Response (STAR) organization 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
Sexual Trauma Awareness and Response (STAR) organization in accordance with the
provisions of R.S. 47:120.37. No donation made pursuant to 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 Sexual Trauma Awareness and Response (STAR) organization 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 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 Sexual Trauma Awareness and
Response (STAR) organization to provide testimony with respect to the report.

Legislative History

Acts 2021, No. 3, §1.