Designation of all or part of refund to be paid to nongame fund
Sec. 4. (a) Every individual (other than a nonresident) who files
an individual income tax return and who is entitled to a refund from
the Indiana department of revenue because of the overpayment of
income tax for a taxable year may designate on his annual state
income tax return that either a specific amount or all of the refund to
which he is entitled shall be paid over to the nongame fund. In the
event that the individual designates that a certain amount shall be
paid over to the nongame fund and the refund to which he is entitled
is less than the amount designated, such designation shall mean that
all of the refund to which he is entitled shall be paid over to the
nongame fund.
(b) Every husband and wife (other than nonresidents) who file a
joint income tax return and who are entitled to a refund from the
Indiana department of revenue because of the overpayment of
income tax for a taxable year may designate on their annual state
income tax return that either a specific amount or all of the refund to
which they are entitled shall be paid over to the nongame fund. In the
event that the husband and wife designate that a certain amount shall
be paid over to the nongame fund and the refund to which they are
entitled is less than the amount designated, such designation shall
mean that all of the refund to which they are entitled shall be paid
over to the nongame fund.
(c) The instructions for the preparation of individual income tax
returns shall contain a description of the purposes of the nongame
and endangered species program which is written in cooperation with
the department of natural resources.
As added by Acts 1982, P.L.66, SEC.1.
Last modified: May 28, 2006