KRS 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
income tax refund and who desires to contribute to the nongame species protection and
natural areas acquisition programs of the Commonwealth may designate as provided in
this section an amount, not to exceed the amount of the refund, to be paid to such
programs. In the case of a joint return, each spouse may also des ignate that a portion of
the refund shall be paid to said programs. Such designation shall not increase or decrease
the income tax liability of any taxpayer, but it shall reduce the income tax refund of such
taxpayer or spouse by the amount or amounts designated.