| Sec. 5747.113. (A) Any taxpayer claiming a refund under | 17 |
section
5747.11 of the Revised Code for taxable years ending on
or | 18 |
after
October 14, 1983, who wishes to contribute any part of
the | 19 |
|
taxpayer's refund to the natural areas and preserves
fund created | 20 |
|
in
section 1517.11 of the Revised Code, the nongame and endangered | 21 |
|
wildlife fund created in section 1531.26 of the Revised Code, the | 22 |
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military injury relief fund created in section 5101.98 of the | 23 |
|
Revised Code, the Ohio historical society income tax contribution | 24 |
|
fund created in section 149.308 of the Revised Code, or
all of | 25 |
those funds, may designate on
the taxpayer's income tax return the | 26 |
|
amount that
the taxpayer wishes to contribute to the fund
or | 27 |
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funds. A designated
contribution is irrevocable upon the filing
of | 28 |
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the return and
shall be made in the full amount designated if
the | 29 |
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refund found
due the taxpayer upon the initial processing of
the | 30 |
|
taxpayer's return, after any deductions including those
required | 31 |
|
by
section 5747.12 of the Revised Code, is greater than
or equal | 32 |
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to the
designated
contribution. If the refund due as
initially | 33 |
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determined is less
than the designated contribution, the | 34 |
|
contribution shall be made
in the full amount of the refund. The | 35 |
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tax commissioner shall
subtract the amount of the contribution | 36 |
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from the amount of the
refund initially found due the taxpayer and | 37 |
|
shall certify the
difference to the director of budget and | 38 |
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management and treasurer
of state for payment to the taxpayer in | 39 |
|
accordance with section
5747.11 of the Revised Code. For the | 40 |
|
purpose of any subsequent
determination of the taxpayer's net tax | 41 |
|
payment, the contribution
shall be considered a part of the refund | 42 |
|
paid to the taxpayer. | 43 |
| (B) The tax commissioner shall provide a space on the income | 44 |
|
tax
return form in which a taxpayer may indicate that
the
taxpayer | 45 |
|
wishes to make a donation in accordance with this section. The
tax | 46 |
|
commissioner shall also print in the instructions accompanying
the | 47 |
|
income tax return form a description of the purposes for
which
the | 48 |
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natural areas and preserves fund, the nongame and
endangered | 49 |
wildlife fund, and the military injury relief fund, and the Ohio | 50 |
|
historical society income tax contribution fund were created and | 51 |
|
the use of moneys from
the income tax refund contribution system | 52 |
|
established in this
section. No person shall designate on
the | 53 |
|
person's income
tax
return any
part of a refund claimed under | 54 |
|
section 5747.11 of the
Revised
Code as a contribution to any fund | 55 |
|
other than the natural
areas
and preserves fund, the nongame and | 56 |
endangered wildlife
fund, the military injury relief fund, or
all | 57 |
of those fundsthe Ohio historical society income tax contribution | 58 |
|
fund. | 59 |
| (D) No later than the thirtieth day of September each year, | 66 |
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the
tax commissioner shall determine the total amount contributed | 67 |
|
to
each fund under this section during the preceding eight months, | 68 |
|
any adjustments to prior months, and the cost to the department
of | 69 |
|
taxation of administering the income tax refund contribution | 70 |
|
system during that eight-month period. The commissioner shall
make | 71 |
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an additional determination no later than the thirty-first
day of | 72 |
|
January of each year of the total amount contributed to
each fund | 73 |
|
under this section during the preceding four calendar
months, any | 74 |
|
adjustments to prior years made during that
four-month
period, and | 75 |
|
the cost to the department of taxation of
administering the income | 76 |
|
tax contribution system during that
period. The cost of | 77 |
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administering the income tax contribution
system shall be | 78 |
|
certified by the tax commissioner to the director
of budget and | 79 |
management, who shall transfer an amount equal to
one-third | 80 |
| one-fourth of such administrative costs from the natural areas and | 81 |
preserves fund, one-thirdone-fourth of such costs from the | 82 |
nongame and
endangered wildlife fund, and one-thirdone-fourth of | 83 |
|
such costs from the military injury relief fund, and one-fourth of | 84 |
|
such costs from the Ohio historical society income tax | 85 |
|
contribution fund to the litter control and natural
resource tax | 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 |
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odd-numbered year, shall report to the general assembly on the | 93 |
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effectiveness of the income tax refund contribution system as it | 94 |
|
pertains to the natural areas and preserves fund and the nongame | 95 |
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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 the Ohio historical society, in January of every odd-numbered | 103 |
|
year, each shall report to the general assembly on the | 104 |
|
effectiveness of the income tax refund contribution system as it | 105 |
|
pertains to the military injury relief fund and the Ohio | 106 |
|
historical society income tax contribution fund, respectively. The | 107 |
|
report shall include the amount of money contributed to the fund | 108 |
|
in each of the previous five years, the amount of money | 109 |
|
contributed directly to the fund in addition to or independently | 110 |
|
of the income tax refund contribution system in each of the | 111 |
|
previous five years, and the purposes for which the money was | 112 |
|
expended. | 113 |