43-621

43-621. Contribution to I didn't pay enough
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 I didn't pay enough fund established by section 43-211.

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 and
transfer it to the department for deposit in the I didn't pay enough fund.

C. The taxpayer may also donate any amount to the I didn't pay enough 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.