State Codes and Statutes

Statutes > Maine > Title36 > Title36ch831sec0 > Title36sec5290

Title 36: TAXATION

Part 8: INCOME TAXES

Chapter 831: PROCEDURE AND ADMINISTRATION

§5290. Maine Asthma and Lung Disease Research Fund; voluntary checkoff

1. Maine Asthma and Lung Disease Research Fund. When filing a return, a taxpayer entitled to a refund under this Part may designate that a portion of that refund be paid into the Maine Asthma and Lung Disease Research Fund established in Title 22, section 1700-A. A taxpayer who is not entitled to a refund under this Part may contribute to the Maine Asthma and Lung Disease Research Fund by including with that taxpayer's return sufficient funds to make the contribution. The contribution may not be less than $1. Each individual income tax return form must contain a designation in substantially the following form: "Maine Asthma and Lung Disease Research Fund: ( ) $1, ( ) $5, ( ) $10, ( ) $25 or ( ) Other $.... ."

[ 2005, c. 672, §§6,8 (AFF); 2005, c. 672, §3 (NEW) .]

2. Contributions credited to Maine Asthma and Lung Disease Research Fund. The State Tax Assessor shall determine annually the total amount contributed pursuant to subsection 1. Prior to the beginning of the next year, the State Tax Assessor shall deduct the cost, up to $2,000 annually, of administering the Maine Asthma and Lung Disease Research Fund checkoff and report the remainder to the Treasurer of State, who shall forward that amount to the Maine Asthma and Lung Disease Research Fund.

[ 2005, c. 672, §§6,8 (AFF); 2005, c. 672, §3 (NEW) .]

SECTION HISTORY

2005, c. 672, §§6,8 (AFF). 2005, c. 672, §3 (NEW).

State Codes and Statutes

Statutes > Maine > Title36 > Title36ch831sec0 > Title36sec5290

Title 36: TAXATION

Part 8: INCOME TAXES

Chapter 831: PROCEDURE AND ADMINISTRATION

§5290. Maine Asthma and Lung Disease Research Fund; voluntary checkoff

1. Maine Asthma and Lung Disease Research Fund. When filing a return, a taxpayer entitled to a refund under this Part may designate that a portion of that refund be paid into the Maine Asthma and Lung Disease Research Fund established in Title 22, section 1700-A. A taxpayer who is not entitled to a refund under this Part may contribute to the Maine Asthma and Lung Disease Research Fund by including with that taxpayer's return sufficient funds to make the contribution. The contribution may not be less than $1. Each individual income tax return form must contain a designation in substantially the following form: "Maine Asthma and Lung Disease Research Fund: ( ) $1, ( ) $5, ( ) $10, ( ) $25 or ( ) Other $.... ."

[ 2005, c. 672, §§6,8 (AFF); 2005, c. 672, §3 (NEW) .]

2. Contributions credited to Maine Asthma and Lung Disease Research Fund. The State Tax Assessor shall determine annually the total amount contributed pursuant to subsection 1. Prior to the beginning of the next year, the State Tax Assessor shall deduct the cost, up to $2,000 annually, of administering the Maine Asthma and Lung Disease Research Fund checkoff and report the remainder to the Treasurer of State, who shall forward that amount to the Maine Asthma and Lung Disease Research Fund.

[ 2005, c. 672, §§6,8 (AFF); 2005, c. 672, §3 (NEW) .]

SECTION HISTORY

2005, c. 672, §§6,8 (AFF). 2005, c. 672, §3 (NEW).


State Codes and Statutes

State Codes and Statutes

Statutes > Maine > Title36 > Title36ch831sec0 > Title36sec5290

Title 36: TAXATION

Part 8: INCOME TAXES

Chapter 831: PROCEDURE AND ADMINISTRATION

§5290. Maine Asthma and Lung Disease Research Fund; voluntary checkoff

1. Maine Asthma and Lung Disease Research Fund. When filing a return, a taxpayer entitled to a refund under this Part may designate that a portion of that refund be paid into the Maine Asthma and Lung Disease Research Fund established in Title 22, section 1700-A. A taxpayer who is not entitled to a refund under this Part may contribute to the Maine Asthma and Lung Disease Research Fund by including with that taxpayer's return sufficient funds to make the contribution. The contribution may not be less than $1. Each individual income tax return form must contain a designation in substantially the following form: "Maine Asthma and Lung Disease Research Fund: ( ) $1, ( ) $5, ( ) $10, ( ) $25 or ( ) Other $.... ."

[ 2005, c. 672, §§6,8 (AFF); 2005, c. 672, §3 (NEW) .]

2. Contributions credited to Maine Asthma and Lung Disease Research Fund. The State Tax Assessor shall determine annually the total amount contributed pursuant to subsection 1. Prior to the beginning of the next year, the State Tax Assessor shall deduct the cost, up to $2,000 annually, of administering the Maine Asthma and Lung Disease Research Fund checkoff and report the remainder to the Treasurer of State, who shall forward that amount to the Maine Asthma and Lung Disease Research Fund.

[ 2005, c. 672, §§6,8 (AFF); 2005, c. 672, §3 (NEW) .]

SECTION HISTORY

2005, c. 672, §§6,8 (AFF). 2005, c. 672, §3 (NEW).