27-7-107 - Contribution to Mississippi Bicentennial Celebration Fund from state income tax refund [Repealed effective January 1, 2019].
§ 27-7-107. Contribution to Mississippi Bicentennial Celebration Fund from state income tax refund [Repealed effective January 1, 2019].
(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 Bicentennial Celebration Fund" authorized in Section 39-31-1 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 BICENTENNIAL CELEBRATION FUND"
I wish to contribute ( )$1 ( )5$ ( )$10 other $ ________ of my TAX REFUND TO THE MISSISSIPPI BICENTENNIAL CELEBRATION 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, 2009.
(4) The Chairman of the State Tax Commission shall determine annually the total amount designated by individuals to be paid to the fund, along with all interest earned thereon, and shall report such amount to the State Treasurer who shall pay such amount into the Mississippi Bicentennial Celebration Fund established in Section 39-31-1.
Sources: Laws, 2009, ch. 418, § 2, eff from and after July 1, 2009.