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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Regular Session, 2012 ENROLLED
SENATE BILL NO. 610
BY SENATOR RISER
AN ACT1
To amend and reenact R.S. 47:120.37(A), (C), and (D), relative to the Department of2
Revenue; to provide for distribution dates for donations from individual state income tax3
returns to donees; and to provide for related matters.4
Be it enacted by the Legislature of Louisiana:5
Section 1. R.S. 47:120.37(A), (C), and (D) are hereby amended and reenacted to6
read as follows: 7
ยง120.37. Refund designation on tax form8
A. Notwithstanding any provision set forth in R.S. 47:120.3 through9
120.101 or in any other provisions of this Part law to the contrary, the designation10
to donate all or any portion of the total amount of tax refund shall be made at the11
time of the filing of the current year tax return and shall be made on the income tax12
return form as prescribed by the secretary of the Department of Revenue.13
* * *14
C. Notwithstanding any provision set forth in R.S. 47:120.3 through15
120.101 or in any other provisions of this Part law to the contrary, upon receipt of16
any taxpayer's current year income tax return upon which the designation of a17
donation has been made, the secretary shall enter in a central record the amount of18
the donation and the name of the donor. Notwithstanding any provision set forth19
in R.S. 47:120.3 through 120.101 or in any other provision of law to the20
contrary, The the amount of the donations received by the secretary, less twenty21
percent credited to the department's expenses to defray administrative and printing22
expenses, shall be disbursed to the designated donee or as provided in the Act23 SB NO. 610 ENROLLED
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
establishing such donation before March first of the year following the year in which1
the tax return was filed. Following the initial disbursement of monies, the2
secretary shall quarterly disburse monies to the designated donees. The3
provisions of this Subsection shall supercede any other provision of law in Title4
47 of the Louisiana Revised Statutes of 1950 to the contrary.5
D. The provisions of this Subpart are Section shall be applicable to all6
existing and future refund donations, including but not limited to donations as7
provided by Subparts G, H, and I of this Part and Part VI of for in Chapter 4 1 of8
Subtitle II of Title 46 47 of the Louisiana Revised Statutes of 1950 and shall9
supercede any provision of law to the contrary in such Title.10
Section 2. This Act shall become effective on June 30, 2012; if vetoed by the11
governor and subsequently approved by the legislature, this Act shall become effective on12
June 30, 2012, or on the day following such approval by the legislature, whichever is later.13
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: