§ 105‑159.2. Designation of tax to North Carolina Public Campaign Fund.
(a) Allocation to theNorth Carolina Public Campaign Fund. To ensure the financial viability of theNorth Carolina Public Campaign Fund established in Article 22D of Chapter 163of the General Statutes, the Department must allocate to that Fund threedollars ($3.00) from the income taxes paid each year by each individual with anincome tax liability of at least that amount, if the individual agrees. Ataxpayer must be given the opportunity to indicate an agreement or objection tothat allocation in the manner described in subsection (b) of this section. Inthe case of a married couple filing a joint return, each individual must havethe option of agreeing or objecting to the allocation. The amounts allocatedunder this subsection to the Fund must be credited to it on a monthly basis.
(b) Returns. Individualincome tax returns must give an individual an opportunity to agree to theallocation of three dollars ($3.00) of the individual's tax liability to theNorth Carolina Public Campaign Fund. The Department must make it clear to thetaxpayer that the dollars will support a nonpartisan court system, that thedollars will go to the Fund if the taxpayer marks an agreement, and that allocationof the dollars neither increases nor decreases the individual's tax liability.The following statement must be used to meet this requirement: "Mark 'Yes'if you want to designate $3 of taxes to this special Fund for voter educationmaterials and for candidates who accept spending limits. Marking 'Yes' does notchange your tax or refund." The Department must consult with the StateBoard of Elections to ensure that the information given to taxpayers complieswith the intent of this section.
The Department must inform theentities it approves to reproduce the return that they must comply with therequirements of this section and that a return may not reflect an agreement orobjection unless the individual completing the return decided to agree orobject after being presented with the statement required by subsection (b) ofthis section and, as available background information or instructions, theinformation required by subsection (c) of this section. No software packageused in preparing North Carolina income tax returns may default to an agreementor objection. A paid preparer of tax returns may not mark an agreement orobjection for a taxpayer without the taxpayer's consent.
(c) Instructions. Theinstruction for individual income tax returns must include the followingexplanatory statement: "The N.C. Public Campaign Fund provides analternative source of campaign money to qualified candidates who accept strictcampaign spending and fund‑raising limits. The Fund also helps finance aVoter Guide with educational materials about voter registration, the role ofthe appellate courts, and the candidates seeking election as appellate judgesin North Carolina. Three dollars from the taxes you pay will go to the Fund ifyou mark an agreement. Regardless of what choice you make, your tax will notincrease, nor will any refund be reduced." (2002‑158, s. 4; 2005‑276,s. 23A.1(d); 2006‑192, s. 18.)
§ 105‑159.2. Designation of tax to North Carolina Public Campaign Fund.
(a) Allocation to theNorth Carolina Public Campaign Fund. To ensure the financial viability of theNorth Carolina Public Campaign Fund established in Article 22D of Chapter 163of the General Statutes, the Department must allocate to that Fund threedollars ($3.00) from the income taxes paid each year by each individual with anincome tax liability of at least that amount, if the individual agrees. Ataxpayer must be given the opportunity to indicate an agreement or objection tothat allocation in the manner described in subsection (b) of this section. Inthe case of a married couple filing a joint return, each individual must havethe option of agreeing or objecting to the allocation. The amounts allocatedunder this subsection to the Fund must be credited to it on a monthly basis.
(b) Returns. Individualincome tax returns must give an individual an opportunity to agree to theallocation of three dollars ($3.00) of the individual's tax liability to theNorth Carolina Public Campaign Fund. The Department must make it clear to thetaxpayer that the dollars will support a nonpartisan court system, that thedollars will go to the Fund if the taxpayer marks an agreement, and that allocationof the dollars neither increases nor decreases the individual's tax liability.The following statement must be used to meet this requirement: "Mark 'Yes'if you want to designate $3 of taxes to this special Fund for voter educationmaterials and for candidates who accept spending limits. Marking 'Yes' does notchange your tax or refund." The Department must consult with the StateBoard of Elections to ensure that the information given to taxpayers complieswith the intent of this section.
The Department must inform theentities it approves to reproduce the return that they must comply with therequirements of this section and that a return may not reflect an agreement orobjection unless the individual completing the return decided to agree orobject after being presented with the statement required by subsection (b) ofthis section and, as available background information or instructions, theinformation required by subsection (c) of this section. No software packageused in preparing North Carolina income tax returns may default to an agreementor objection. A paid preparer of tax returns may not mark an agreement orobjection for a taxpayer without the taxpayer's consent.
(c) Instructions. Theinstruction for individual income tax returns must include the followingexplanatory statement: "The N.C. Public Campaign Fund provides analternative source of campaign money to qualified candidates who accept strictcampaign spending and fund‑raising limits. The Fund also helps finance aVoter Guide with educational materials about voter registration, the role ofthe appellate courts, and the candidates seeking election as appellate judgesin North Carolina. Three dollars from the taxes you pay will go to the Fund ifyou mark an agreement. Regardless of what choice you make, your tax will notincrease, nor will any refund be reduced." (2002‑158, s. 4; 2005‑276,s. 23A.1(d); 2006‑192, s. 18.)
§ 105‑159.2. Designation of tax to North Carolina Public Campaign Fund.
(a) Allocation to theNorth Carolina Public Campaign Fund. To ensure the financial viability of theNorth Carolina Public Campaign Fund established in Article 22D of Chapter 163of the General Statutes, the Department must allocate to that Fund threedollars ($3.00) from the income taxes paid each year by each individual with anincome tax liability of at least that amount, if the individual agrees. Ataxpayer must be given the opportunity to indicate an agreement or objection tothat allocation in the manner described in subsection (b) of this section. Inthe case of a married couple filing a joint return, each individual must havethe option of agreeing or objecting to the allocation. The amounts allocatedunder this subsection to the Fund must be credited to it on a monthly basis.
(b) Returns. Individualincome tax returns must give an individual an opportunity to agree to theallocation of three dollars ($3.00) of the individual's tax liability to theNorth Carolina Public Campaign Fund. The Department must make it clear to thetaxpayer that the dollars will support a nonpartisan court system, that thedollars will go to the Fund if the taxpayer marks an agreement, and that allocationof the dollars neither increases nor decreases the individual's tax liability.The following statement must be used to meet this requirement: "Mark 'Yes'if you want to designate $3 of taxes to this special Fund for voter educationmaterials and for candidates who accept spending limits. Marking 'Yes' does notchange your tax or refund." The Department must consult with the StateBoard of Elections to ensure that the information given to taxpayers complieswith the intent of this section.
The Department must inform theentities it approves to reproduce the return that they must comply with therequirements of this section and that a return may not reflect an agreement orobjection unless the individual completing the return decided to agree orobject after being presented with the statement required by subsection (b) ofthis section and, as available background information or instructions, theinformation required by subsection (c) of this section. No software packageused in preparing North Carolina income tax returns may default to an agreementor objection. A paid preparer of tax returns may not mark an agreement orobjection for a taxpayer without the taxpayer's consent.
(c) Instructions. Theinstruction for individual income tax returns must include the followingexplanatory statement: "The N.C. Public Campaign Fund provides analternative source of campaign money to qualified candidates who accept strictcampaign spending and fund‑raising limits. The Fund also helps finance aVoter Guide with educational materials about voter registration, the role ofthe appellate courts, and the candidates seeking election as appellate judgesin North Carolina. Three dollars from the taxes you pay will go to the Fund ifyou mark an agreement. Regardless of what choice you make, your tax will notincrease, nor will any refund be reduced." (2002‑158, s. 4; 2005‑276,s. 23A.1(d); 2006‑192, s. 18.)
