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KENTUCKY STATUTES AND CODES

141.444 Designation of income tax refund to veterans' program trust fund.

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141.444 Designation of income tax refund to veterans' program trust fund. A taxpayer required to file a return pursuant to KRS 141.180 who is entitled to an income
tax refund and who desires to contribute to the veterans' program trust fund established by
KRS 40.460(2)(b), may designate an amount, not to exceed the amount of the refund, to
be paid to the veterans' program trust fund. The designation shall not increase or decrease
the amount of the income tax liability of a taxpayer, but it shall reduce the income tax
refund of the taxpayer by the amount designated. Effective: July 14, 1992
History: Created 1992 Ky. Acts ch. 58, sec. 1, July 14, 1992.

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