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Regular Session, 2014 ENROLLED
SENATE BILL NO. 58
BY SENATOR ALARIO
AN ACT1
To amend and reenact the heading of Subpart AA of Part I of Chapter 1 of Subtitle II of2
Title 47 of the Louisiana Revised Statutes of 1950 and R.S. 47:120.91, relative to3
state individual income tax return checkoffs for certain donations; to change the4
Louisiana Chapter of the National Multiple Sclerosis Society to the National5
Multiple Sclerosis Society; and to provide for related matters.6
Be it enacted by the Legislature of Louisiana:7
Section 1. The heading of Subpart AA of Part I of Chapter 1 of Subtitle II of Title8
47 of the Louisiana Revised Statutes of 1950 and R.S. 47:120.91 are hereby amended and9
reenacted to read as follows: 10
SUBPART AA. LOUISIANA CHAPTER OF THE NATIONAL11
MULTIPLE SCLEROSIS SOCIETY DONATION12
ยง120.91. Income tax checkoff; donation for Louisiana Chapter of the National13
Multiple Sclerosis Society14
A.(1) Donation of Refund. Every individual who files an individual income15
tax return for the current tax year and who is entitled to a refund may designate on16
his current year return that all or any portion of the total amount of the refund to17
which he is entitled shall be donated to the Louisiana Chapter of the National18
Multiple Sclerosis Society in lieu of that amount being paid to him as a refund, in19
which case the refund shall be reduced by the amount so designated. The designation20
shall be made at the time of filing the current year tax return and shall be made upon21
the income tax return form as prescribed by the secretary of the Department of22
Revenue, hereinafter referred to as the "secretary". No donation made under the23
provisions of this Subpart shall be invalid for want of an authentic act.24
(2) Other Donations. Every individual who files an individual income tax25
return for the current tax year and who owes additional income tax may, in addition26
to payment of that tax liability, make and pay an additional donation of money to the27
ACT No. 107 SB NO. 58 ENROLLED
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Louisiana Chapter of the National Multiple Sclerosis Society. The donation shall be1
made at the time of filing the current year tax return and shall be made upon the2
income tax return form as prescribed by the secretary. No donation made under the3
provisions of this Subpart shall be invalid for want of an authentic act.4
B. There is hereby established in the state treasury a special escrow fund to5
be known as the Louisiana Chapter of the National Multiple Sclerosis Society Fund,6
hereinafter referred to as the "fund". The fund is established to receive deposits of7
donations made on individual income tax returns for the benefit of the Louisiana8
Chapter of the National Multiple Sclerosis Society. The fund shall be administered9
by the secretary, who is authorized to retain from monies deposited into the fund10
amounts necessary to provide for expenses associated with its administration. The11
secretary shall, every sixty days, remit the remaining balance of monies in the fund12
to the Louisiana Chapter of the National Multiple Sclerosis Society.13
C.(1) Disposition of Donated Refunds. At the time the secretary determines14
that a refund is due on a taxpayer's income tax return upon which a designation is15
made for a donation to the Louisiana Chapter of the National Multiple Sclerosis16
Society, the secretary shall transfer from general collections an amount equal to the17
amount of the donation to be deposited in and credited to the fund. This transfer shall18
occur within one hundred twenty days of the date upon which the return was19
received, or the due date of the return, whichever is later. The secretary shall also20
maintain a register of the amount of each donation and the name of the donor.21
(2) Disposition of Other Donations. At the time the secretary determines that22
a tax return for a taxpayer who owes additional taxes contains a payment of money23
in excess of the taxes due and a designation by the taxpayer that the additional24
monies represent a donation to the Louisiana Chapter of the National Multiple25
Sclerosis Society, the secretary shall transfer from general collections an amount26
equal to the amount of the donation for deposit in and credit to the fund.27
D. The Senate Committee on Revenue and Fiscal Affairs or the House of28
Representatives Committee on Ways and Means, may, at its discretion, request a29
report from the Louisiana Chapter of the National Multiple Sclerosis Society relative30 SB NO. 58 ENROLLED
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to its operations in Louisiana. The form and content of the report shall be prescribed1
by the chairman of the committee, but the report shall at a minimum contain a2
detailed explanation of the revenues and expenditures, as well as a description of the3
organization's activities. The committee may summon any person employed by or4
associated with the Louisiana Chapter of the National Multiple Sclerosis Society to5
provide testimony with respect to the report.6
Section 2. Any monies remaining in the Louisiana Chapter of the National Multiple7
Sclerosis Society Fund on the effective date of this Act are to be transferred by the secretary8
of the Department of Revenue to the National Multiple Sclerosis Society Fund.9
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: