43-619

43-619. Contribution to national guard relief
fund

A. The department shall provide a space on 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 national guard relief fund established by section 26-183.

B. After subtracting any setoff for debts pursuant to section 42-1122, the
department of revenue shall subtract the designated amount from the refund due the
taxpayer and transfer it to the department of emergency and military affairs for deposit
in the national guard relief fund. The department of revenue shall determine the initial
administrative cost of this section and report the amount to the department of emergency
and military affairs. The department of emergency and military affairs shall transfer
that amount to the state general fund.

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