§ 44-30-2.3 - Refund deduction for contribution to the childhood disease victims' fund. - Rhode Island Statutes

SECTION 44-30-2.3

   § 44-30-2.3  Refund deduction forcontribution to the childhood disease victims' fund. – (a) There shall be provided as a deduction from any refund from the RhodeIsland personal income tax otherwise due to a taxpayer for a taxable year acontribution to the childhood disease victims' fund established in chapter 14of title 23. The provision for the contribution shall appear on the statepersonal income tax return as follows:

   Childhood disease victims' fund. Check if you wish tocontribute [] $1, [] $5, [] $10, or []$ (write in amount of your tax REFUND for this program).

   (b) The tax administrator shall annually forward by August 1,all contributions made to the childhood disease victims' fund to the generaltreasurer to be deposited in the fund created in § 23-14-3. The generaltreasurer shall annually distribute the proceeds of the said fund as prescribedin chapter 14 of title 23.

   (c) The provisions of this section shall commence for returnsfiled for the tax year ending December 31, 1989.