As Amended
SEC. 27-7-88. Contribution to Mississippi Fire Fighters Memorial Burn Center Fund from state income tax refund.
(1) Each resident individual taxpayer who files a Mississippi income tax return and who will receive a tax refund from the State Tax Commission may designate that a contribution be made to the Mississippi Shelter Care Facilities Fund created in Section 2 of this act by marking the appropriate box printed on the return pursuant to this subsection. In the case of a joint return, each spouse may designate that a portion of the refund shall be paid to such fund.
The State Tax Commission shall print on the Mississippi income tax form for residents a space for designating the contribution in substantially the following form:
"MISSISSIPPI SHELTER CARE FACILITIES FUND.
I wish to contribute ( )$1 ( )$5 ( )$10 ( )Other $____ of my TAX REFUND TO THE MISSISSIPPI SHELTER CARE FACILITIES FUND."
(2) The State Tax Commission shall explain in the instructions accompanying the individual income tax form the purposes for which the contributions authorized herein shall be used.
(3) This section shall apply to taxable years beginning on or after
January 1, 2002.
SOURCES: Laws, 2000, ch. 319, § 1, HB 260, eff from and after July 1, 2000.