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26-51-2510. Contributions to the Arkansas Game and Fish Foundation.

Arkansas Code — all titles (historical 2020) · legal_authorities

26-51-2510. Contributions to the Arkansas Game and Fish Foundation.

26-51-2510. Contributions to the Arkansas Game and Fish Foundation. (a)(1) It is the purpose of this section to provide a means by which an individual taxpayer may designate a portion or all of his or her income tax refund to be withheld and contributed for the purposes stated in this section. (2) It is the intent of the General Assembly that the income tax check-off program established in this section be supplemental to any funding that would otherwise be appropriated for the purposes stated in this section. (b) The Revenue Division of the Department of Finance and Administration shall include on the Arkansas individual income tax forms, including those forms on which a husband and wife file separately on the same form and on all corporate income tax forms, a designation as follows: “(1) If you are entitled to a refund, check if you wish to designate [ ] $1, [ ] $5, [ ] $10, [ ] $_______ (write in amount), or [ ] all refund due of your tax refund for the Arkansas Game and Fish Foundation. Your refund will be reduced by this amount. (2) If you owe an additional amount, check if you wish to contribute an additional [ ] $1, [ ] $5, [ ] $10, [ ] $_______ (write in amount) for the Arkansas Game and Fish Foundation. If you wish to make a contribution to the foundation, you must enclose a separate check for the amount of your contribution, payable to the Arkansas Game and Fish Foundation.” (c) The Department of Finance and Administration shall certify quarterly to the Treasurer of State the amount contributed to the program through this state income tax check-off during the quarter as authorized by this section, and the Treasurer of State shall deduct from the: (1) Individual Income Tax Withholding Fund the amount certified by the department as contributed to th

Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-51-2510

Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.

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Record provenance

Stable record: arkansas_code:legal_authorities:26-51-2510
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 53586149105468601189990f3ce799e4f39d1cae5aed3be31f86dffd5ace9baf

Source location: content.xml paragraph 17286

Stored source content

26-51-2510. Contributions to the Arkansas Game and Fish Foundation. (a)(1) It is the purpose of this section to provide a means by which an individual taxpayer may designate a portion or all of his or her income tax refund to be withheld and contributed for the purposes stated in this section. (2) It is the intent of the General Assembly that the income tax check-off program established in this section be supplemental to any funding that would otherwise be appropriated for the purposes stated in this section. (b) The Revenue Division of the Department of Finance and Administration shall include on the Arkansas individual income tax forms, including those forms on which a husband and wife file separately on the same form and on all corporate income tax forms, a designation as follows: “(1) If you are entitled to a refund, check if you wish to designate [ ] $1, [ ] $5, [ ] $10, [ ] $_______ (write in amount), or [ ] all refund due of your tax refund for the Arkansas Game and Fish Foundation. Your refund will be reduced by this amount. (2) If you owe an additional amount, check if you wish to contribute an additional [ ] $1, [ ] $5, [ ] $10, [ ] $_______ (write in amount) for the Arkansas Game and Fish Foundation. If you wish to make a contribution to the foundation, you must enclose a separate check for the amount of your contribution, payable to the Arkansas Game and Fish Foundation.” (c) The Department of Finance and Administration shall certify quarterly to the Treasurer of State the amount contributed to the program through this state income tax check-off during the quarter as authorized by this section, and the Treasurer of State shall deduct from the: (1) Individual Income Tax Withholding Fund the amount certified by the department as contributed to the program on individual income tax forms; and (2) Corporate Income Tax Withholding Fund the amount certified by the department as contributed to the program on corporate income tax forms. (d) The Secretary of the Department of Finance and Administration may promulgate rules necessary to carry out the program established under this section.

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