Louisiana § 47:120.36

Louisiana Statutes

§ 47:120.36

Title 47Revenue and Taxation

This text of Louisiana § 47:120.36 is published on Counsel Stack Legal Research, covering Louisiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

La. Stat. Ann. § 47:120.36 (2026).

Text

§120.36. Income tax checkoff; donation for political party

A.Every individual who is not a member of the classified civil service 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 political party of his choice in lieu of that amount being paid to him as a refund, in which case the refund shall be reduced by the amount so designated.

B.As used in this Section, the term "political party" shall have the same meaning as that ascribed to it in R.S. 18:441.

C.No donation made under the provisions hereof shall be invalid for want of an authentic act.

D.Upon receipt of any taxpayer's current year inco

Free access — add to your briefcase to read the full text and ask questions with AI

§120.36. Income tax checkoff; donation for political party
A. Every individual who is not a member of the classified civil service 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 political party of his choice in lieu of that amount being paid to him as a refund, in which case the refund shall be reduced by the amount so designated.
B. As used in this Section, the term "political party" shall have the same meaning as that ascribed to it in R.S. 18:441.
C. No donation made under the provisions hereof shall be invalid for want of an authentic act.
D. Upon receipt of any taxpayer's current year income tax return upon which the designation has been made, the secretary shall enter in a central record the amount of the donation and the name of the donor. The secretary shall forward such amount, after deducting twenty percent therefrom to defray the expenses of the Department of Revenue, to the state central committee of the political party designated, annually, on or before March first of the year following the year in which the tax return was filed.
Acts 1992, No. 1026, §1, eff. for taxable periods beginning after Dec. 31, 1991; Acts 1997, No. 658, §2.