Statutes > Kentucky Statutes > CHAPTER 141 INCOME TAXES > 141.455 Designation of income tax refund to nongame species protection and natural areas acquisition programs.

141.455 Designation of income tax refund to nongame species protection and natural areas acquisition programs.

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Page 1 of 1 141.455 Designation of income tax refund to nongame species protection and natural areas acquisition programs. Each taxpayer required to file a return pursuant to KRS 141.180 who is entitled to an <br>income tax refund and who desires to contribute to the nongame species protection and <br>natural areas acquisition programs of the Commonwealth may designate as provided in <br>this section an amount, not to exceed the amount of the refund, to be paid to such <br>programs. In the case of a joint return, each spouse may also designate that a portion of <br>the refund shall be paid to said programs. Such designation shall not increase or decrease <br>the income tax liability of any taxpayer, but it shall reduce the income tax refund of such <br>taxpayer or spouse by the amount or amounts designated. Effective: July 15, 1994 <br>History: Amended 1994 Ky. Acts ch. 72, sec. 1, effective July 15, 1994. -- Created 1980 Ky. Acts ch. 121, sec. 2, effective July 15, 1980.