§ 68-2368.2. Minimum cumulative donations from check-offs – Removal of check-off from forms.

If, on September 1 of any year, the total contributions to any one of the funds created through donations or contributions from income tax refunds by checking the appropriate box on the income tax return forms do not equal Fifteen Thousand Dollars ($15,000.00) or more for three (3) consecutive years, the explanations and spaces for designating contributions to the fund shall be removed from the income tax return forms for the following and all subsequent years.  All contributions to the removed fund after September 1 shall be refunded to the taxpayer.

Added by Laws 2000, c. 25, § 2, eff. Sept. 1, 2000.