| Sec. 5747.113. (A) Any taxpayer claiming a refund under | 18 |
section 5747.11 of the Revised Code for taxable years ending on or | 19 |
after October 14, 1983, who wishes to contribute any part of the | 20 |
|
taxpayer's refund to the natural areas and preserves fund created | 21 |
|
in section 1517.11 of the Revised Code, the nongame and endangered | 22 |
|
wildlife fund created in section 1531.26 of the Revised Code, the | 23 |
|
military injury relief fund created in section 5101.98 of the | 24 |
|
Revised Code, the Alzheimer's association income tax contribution | 25 |
|
fund created in section 173.041 of the Revised Code or all of | 26 |
those funds, may designate on the taxpayer's income tax return the | 27 |
|
amount that the taxpayer wishes to contribute to the fund or | 28 |
|
funds. A designated contribution is irrevocable upon the filing of | 29 |
|
the return and shall be made in the full amount designated if the | 30 |
|
refund found due the taxpayer upon the initial processing of the | 31 |
|
taxpayer's return, after any deductions including those required | 32 |
|
by section 5747.12 of the Revised Code, is greater than or equal | 33 |
|
to the designated contribution. If the refund due as initially | 34 |
|
determined is less than the designated contribution, the | 35 |
|
contribution shall be made in the full amount of the refund. The | 36 |
|
tax commissioner shall subtract the amount of the contribution | 37 |
|
from the amount of the refund initially found due the taxpayer and | 38 |
|
shall certify the difference to the director of budget and | 39 |
|
management and treasurer of state for payment to the taxpayer in | 40 |
|
accordance with section 5747.11 of the Revised Code. For the | 41 |
|
purpose of any subsequent determination of the taxpayer's net tax | 42 |
|
payment, the contribution shall be considered a part of the refund | 43 |
|
paid to the taxpayer. | 44 |
| (B) The tax commissioner shall provide a space on the income | 45 |
|
tax return form in which a taxpayer may indicate that the taxpayer | 46 |
|
wishes to make a donation in accordance with this section. The tax | 47 |
|
commissioner shall also print in the instructions accompanying the | 48 |
|
income tax return form a description of the purposes for which the | 49 |
|
natural areas and preserves fund, the nongame and endangered | 50 |
wildlife fund, and the military injury relief fund, and the | 51 |
|
Alzheimer's Association income tax contribution fund were created | 52 |
|
and the use of moneys from the income tax refund contribution | 53 |
|
system established in this section. No person shall designate on | 54 |
|
the person's income tax return any part of a refund claimed under | 55 |
|
section 5747.11 of the Revised Code as a contribution to any fund | 56 |
|
other than the natural areas and preserves fund, the nongame and | 57 |
endangered wildlife fund, the military injury relief fund, or all | 58 |
of those fundsthe Alzheimer's association income tax contribution | 59 |
|
fund. | 60 |
| (D) No later than the thirtieth day of September each year, | 67 |
|
the tax commissioner shall determine the total amount contributed | 68 |
|
to each fund under this section during the preceding eight months, | 69 |
|
any adjustments to prior months, and the cost to the department of | 70 |
|
taxation of administering the income tax refund contribution | 71 |
|
system during that eight-month period. The commissioner shall make | 72 |
|
an additional determination no later than the thirty-first day of | 73 |
|
January of each year of the total amount contributed to each fund | 74 |
|
under this section during the preceding four calendar months, any | 75 |
|
adjustments to prior years made during that four-month period, and | 76 |
|
the cost to the department of taxation of administering the income | 77 |
|
tax contribution system during that period. The cost of | 78 |
|
administering the income tax contribution system shall be | 79 |
|
certified by the tax commissioner to the director of budget and | 80 |
management, who shall transfer an amount equal to one-third | 81 |
one-fourth of such administrative costs from the natural areas and | 82 |
preserves fund, one-third of such costs from the nongame and | 83 |
endangered wildlife fund, and one-third of such costs from the | 84 |
military injury relief fundeach of the four funds to the litter | 85 |
control and natural resourceincome tax contribution | 86 |
|
administration fund, which is hereby created, provided that the | 87 |
|
moneys that the department receives to pay the cost of | 88 |
|
administering the income tax refund contribution system in any | 89 |
|
year shall not exceed two and one-half per cent of the total | 90 |
|
amount contributed under that system during that year. | 91 |
| (E)(1) The director of natural resources, in January of every | 92 |
|
odd-numbered year, shall report to the general assembly on the | 93 |
|
effectiveness of the income tax refund contribution system as it | 94 |
|
pertains to the natural areas and preserves fund and the nongame | 95 |
|
and endangered wildlife fund. The report shall include the amount | 96 |
|
of money contributed to each fund in each of the previous five | 97 |
|
years, the amount of money contributed directly to each fund in | 98 |
|
addition to or independently of the income tax refund contribution | 99 |
|
system in each of the previous five years, and the purposes for | 100 |
|
which the money was expended. | 101 |
| (2) The director of job and family services and the director | 102 |
|
of aging, in January of every odd-numbered year, each shall report | 103 |
|
to the general assembly on the effectiveness of the income tax | 104 |
|
refund contribution system as it pertains to the military injury | 105 |
|
relief fund and the Alzheimer's association income tax | 106 |
|
contribution fund, respectively. The report shall include the | 107 |
|
amount of money contributed to the fund in each of the previous | 108 |
|
five years, the amount of money contributed directly to the fund | 109 |
|
in addition to or independently of the income tax refund | 110 |
|
contribution system in each of the previous five years, and the | 111 |
|
purposes for which the money was expended. | 112 |