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141.444 Designation of income tax refund to veterans' program trust fund.

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141.444 Designation of income tax refund to veterans' program trust fund. A taxpayer required to file a return pursuant to KRS 141.180 who is entitled to an income <br>tax refund and who desires to contribute to the veterans' program trust fund established by <br>KRS 40.460(2)(b), may designate an amount, not to exceed the amount of the refund, to <br>be paid to the veterans' program trust fund. The designation shall not increase or decrease <br>the amount of the income tax liability of a taxpayer, but it shall reduce the income tax <br>refund of the taxpayer by the amount designated. Effective: July 14, 1992 <br>History: Created 1992 Ky. Acts ch. 58, sec. 1, July 14, 1992.