§ 42-75.1-1 - Voluntary taxpayer contributions.
SECTION 42-75.1-1
§ 42-75.1-1 Voluntary taxpayercontributions. – (a) Resident individual taxpayers who file a Rhode Island income tax return andwho will receive a tax refund from the Rhode Island division of taxation maydesignate that a contribution be made to the Rhode Island council on the artsby marking the appropriate box printed on the return pursuant to subsection (b).
(b) The Rhode Island division of taxation shall print on theface of the state income tax return form for residents or on a separate card aspace for taxpayers to designate that a contribution be made to the RhodeIsland council on the arts from their income tax refund due. The space fordesignating the contribution shall provide for check-off boxes in the amount ofone dollar ($1.00), five dollars ($5.00), ten dollars ($10.00) or other dollaramount, commencing for the tax year 1985 and thereafter. Those contributionsshall be deposited as general revenues.