Arkansas Code Title 26. Taxation § 26-51-2507. Contributions to Arkansas Area Agencies on Aging

(a)(1) The Revenue Division of the Department of Finance and Administration shall include on the Arkansas individual income tax forms, including those forms on which a husband and wife file separately on the same form, and on all corporate income tax forms, a designation as follows:

“If you are entitled to a refund, check if you wish to designate [ ] $1, [ ] $5, [ ] $10, [ ] _____ (write in amount) or [ ] all refund due of your tax refund for the Arkansas Association of Area Agencies on Aging to fund programs and activities for senior citizens. Your refund will be reduced by this amount.

If you owe an additional amount, check if you wish to contribute an additional [ ] $1, [ ] $5, [ ] $10, [ ] _____ (write in amount) for the Arkansas Association of Area Agencies on Aging to fund programs and activities for senior citizens. If you wish to make a contribution to the Arkansas Association of Area Agencies on Aging, you must enclose a separate check for the amount of your contribution payable to the Department of Finance and Administration.”

(2) The Arkansas Association of Area Agencies on Aging check-off program on state income tax returns shall be effective beginning with the returns for the 2005 tax year and each subsequent tax year.

(3) The Secretary of the Department of Finance and Administration may promulgate rules and develop all income tax forms, returns, and schedules necessary to implement this section.