Refund deduction for contribution to the drug program account

Official textwebserver.rilegislature.govlast amended 1995

# (a)

There shall be provided as a deduction from any refund from the Rhode Island personal income tax otherwise due to a taxpayer for a taxable year a contribution to the drug program established in chapter 7 of title 42. The provision for the contribution shall appear before all other requests for contributions on the state personal income tax return as follows:
Drug program. Check if you wish to contribute [ ] $1, [ ] $5, [ ] $10, or [ ] $ (write in the amount of your tax REFUND for this program).

# (b)

The tax administrator shall annually forward by August 1, all contributions made to the drug program account to the general treasurer to be deposited as general revenues.

# (c)

The provisions of this section shall commence for returns filed for the tax year ending December 31, 1990.

Amendment history

History of Section. P.L. 1990, ch. 322, § 2; P.L. 1995, ch. 370, art. 40, § 150.

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