KRS 141.447 — Designation of income tax refund to rape crisis center trust fund

(1) Effective for taxable years beginning on or after January 1, 2016, any taxpayer
required to file a return under KRS 141.180, who is entitled to an income tax refund
and who desires to contribute to the rape crisis center trust fund created by KRS
211.603, may designate an amount, not to exceed the amount of the refund, to be
paid to the fund. A designation made under this section shall not affect the income
tax liability of the taxpayer, but it shall reduce the income tax refund by the amount
designated.
(2) The tax refund designation authorized by this section shall be printed on the face of
the Kentucky individual income tax form. The instructions accompanying the
individual income tax return shall include a description of the rape crisis center trust
fund and the purposes for which the funds may be used.
(3) The department shall, by July 1, 2017, and annually thereafter, transfer the funds
designated by taxpayers under this section to the rape crisis center trust fund created
by KRS 211.603.