§235-102.5  Income check-off authorized. (a)  Any individual whose state income tax liability for any taxable year is $3or more may designate $3 of the liability to be paid over to the Hawaiielection campaign fund, any other law to the contrary notwithstanding, whensubmitting a state income tax return to the department.  In the case of a jointreturn of a husband and wife having a state income tax liability of $6 or more,each spouse may designate that $3 be paid to the fund.  The director of taxationshall revise the individual state income tax form to allow the designation ofcontributions to the fund on the face of the tax return and immediately abovethe signature lines.  An explanation shall be included which clearly statesthat the check-off does not constitute an additional tax liability.  If nodesignation was made on the original tax return when filed, a designation maybe made by the individual on an amended return filed within twenty months andten days after the due date for the original return for such taxable year.  Adesignation once made whether by an original or amended return may not berevoked.

(b)  Notwithstanding any law to the contrary,any individual whose state income tax refund for any taxable year is $2 or moremay designate $2 of the refund to be deposited into the school-level minorrepairs and maintenance special fund established by section 302A-1504.5, whensubmitting a state income tax return to the department.  In the case of a jointreturn of a husband and wife having a state income tax refund of $4 or more,each spouse may designate that $2 be deposited into the special fund.  Thedirector of taxation shall revise the individual state income tax return formto allow the designation of contributions to the special fund on the face ofthe tax return and immediately above the signature lines.  If no designationwas made on the original tax return when filed, a designation may be made bythe individual on an amended return filed within twenty months and ten daysafter the due date for the original return for such taxable year.  Adesignation once made, whether by an original or amended return, may not berevoked.

(c)  Notwithstanding any law to the contrary,any individual whose state income tax refund for any taxable year is $2 or moremay designate $2 of the refund to be paid over to the libraries special fundestablished by section 312-3.6, when submitting a state income tax return tothe department.  In the case of a joint return of a husband and wife having astate income tax refund of $4 or more, each spouse may designate that $2 bedeposited into the special fund.  The director of taxation shall revise theindividual state income tax form to allow the designation of contributions tothe fund on the face of the tax return and immediately above the signaturelines.  If no designation was made on the original tax return when filed, adesignation may be made by the individual on an amended return filed withintwenty months and ten days after the due date for the original return for suchtaxable year.  A designation once made, whether by an original or amendedreturn, may not be revoked.

(d)  Notwithstanding any law to the contrary,any individual whose state income tax refund for any taxable year is $5 or moremay designate $5 of the refund to be paid over as follows:

(1)  One-third to the Hawaii children's trust fundunder section 350B-2; and

(2)  Two-thirds to be divided equally among:

(A)  The domestic violence and sexual assaultspecial fund under the department of health in section 321-1.3;

(B)  The spouse and child abuse special accountunder the department of human services in section 346‑7.5; and

(C)  The spouse and child abuse special accountunder the judiciary in section 601-3.6.

When designated by a taxpayer submitting a stateincome tax return to the department, the department of budget and finance shallallocate the moneys among the several funds as provided in this subsection.  Inthe case of a joint return of a husband and wife having a state income taxrefund of $10 or more, each spouse may designate that $5 be paid over asprovided in this subsection.  The director of taxation shall revise theindividual state income tax form to allow the designation of contributionspursuant to this subsection on the face of the tax return and immediately abovethe signature lines.  If no designation was made on the original tax returnwhen filed, a designation may be made by the individual on an amended returnfiled within twenty months and ten days after the due date for the originalreturn for such taxable year.  A designation once made, whether by an originalor amended return, may not be revoked. [L 1979, c 224, §4; am L 1991, c 112,§1; am L 2001, c 311, §3; am L 2002, c 16, §9; am L 2003, c 193, §2; am L 2004,c 228, §1; am L 2005, c 142, §1; am L 2008, c 244, §34]