Current with changes from the 2024 Legislative Session
Section 47:120.33 - Income tax checkoff; donation for National Lung Cancer PartnershipA. Every individual who files an individual state 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 National Lung Cancer Partnership 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. 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. No donation made under the provisions of this Section shall be invalid for lack of an authentic act.B. At the time the secretary determines that a refund is due on the taxpayer's income tax return upon which a designation is made for a donation to the National Lung Cancer Partnership, the secretary shall enter into a central registry the amount of the donation and the name of the donor. The secretary shall remit the total amount of such donations to the National Lung Cancer Partnership at least every three months.La. Revenue and Taxation § 47:120.33