§ 42-75.1-1 — § 42-75.1-1. Voluntary taxpayer contributions.

Rhode Island § 42-75.1-1

• Jurisdiction: Rhode Island
• Title 42: State Affairs and Government
• Ch. 42-75.1: Voluntary Support of Arts and Tourism

Text

§ 42-75.1-1. Voluntary taxpayer contributions.

(a) Resident individual taxpayers who file a Rhode Island income tax return and who will receive a tax refund from the Rhode Island division of taxation may designate that a contribution be made to the Rhode Island council on the arts by marking the appropriate box printed on the return pursuant to subsection (b).

(b) The Rhode Island division of taxation shall print on the face of the state income tax return form for residents or on a separate card a space for taxpayers to designate that a contribution be made to the Rhode Island council on the arts from their income tax refund due. The space for designating the contribution shall provide for check-off boxes in the amount of one dollar ($1.00), five dollars ($5.00), ten dollars ($10.00), or other dollar amount, commencing for the tax year 1985 and thereafter. Those contributions shall be deposited as general revenues.

Legislative History

P.L. 1984, ch. 385, § 1; P.L. 1995, ch. 370, art. 40, § 144; P.L. 2001, ch. 270, § 2.