(1) Effective for the tax year beginning January 1, 1984, and until the State Treasurer certifies that the assets in the child victims' trust fund exceed twenty million dollars ($20,000,000), any individual, or individuals in the case of joint return, who is entitled to a tax refund sufficient to make a designation under this section may designate that two dollars ($2) or four dollars ($4) or any amount of the refund be credited to the child victims' trust fund. (2) The tax designation authorized in this secti on shall be clearly and unambiguously printed on the first page of the state individual income tax return. (3) The proceeds derived from the tax designation shall be credited to the child victims' trust fund to be allocated and distributed as provided in KRS 15.900 to 15.940.
‹ Prev All Kentucky sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.