§ 26-35-1101 - Creation -- Administration.
26-35-1101. Creation -- Administration.
(a) (1) There is created the Arkansas Disaster Relief Program.
(2) 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:
(A) If you are entitled to a refund, check if you wish to designate [] $1, [] $5, [] $10, [] $20, [] $________ (write in amount), or [] all refund due, of your tax refund for the Arkansas Disaster Relief Program. Your refund will be reduced by this amount.
(B) If you owe an additional amount, check if you wish to contribute an additional [] $1, [] $5, [] $10, [] $20, [] $________ (write in amount) for the Arkansas Disaster Relief Program. If you wish to make a contribution to the program you must enclose a separate check for the amount of your contribution, payable to the Arkansas Disaster Relief Program.
(b) The Department of Finance and Administration shall quarterly certify to the Treasurer of State the amount contributed to the program through this state income tax checkoff during the quarter as authorized by this subchapter, and the Treasurer of State shall deduct from the Individual Income Tax Withholding Fund the amount so certified.
(c) The Director of the Department of Finance and Administration shall have the authority to promulgate all rules and regulations and all income tax forms, returns, and schedules necessary to carry out this program.