43-614

43-614. Contribution of portion of refund to
Arizona special olympics

A. The department shall provide a space on the first page of the individual income
tax return form in which the taxpayer may designate an amount of the taxpayer's refund as
a voluntary contribution to the special olympics tax refund fund established pursuant to
section 41-173.

B. After subtracting any setoff for debts pursuant to section 42-1122 the
department shall subtract the designated amount from the refund due the taxpayer. The
department shall transfer the designated amount to the department of economic security
for credit to the special olympics tax refund fund.

C. The taxpayer may also donate any amount to the special olympics tax refund fund,
in lieu of or in addition to the designated portion of the income tax refund, by an
appropriate indication on the return and by including that amount with the return.