27-7-91 - Designation of contributions to Mississippi Wildlife Heritage Fund on income tax returns.
§ 27-7-91. Designation of contributions to Mississippi Wildlife Heritage Fund on income tax returns.
(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 "Wildlife Heritage Fund" 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 WILDLIFE HERITAGE FUND.
I wish to contribute ( )$1 ( )$5 ( )$10 ( ) other $______ of my TAX REFUND TO THE MISSISSIPPI WILDLIFE HERITAGE 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, 1985.
Sources: Laws, 1985, ch. 508, § 1, applicable to taxable years beginning on or after January 1, 1985; Laws, 2000, ch. 319, § 3, eff from and after July 1, 2000.