Arizona Revised Statutes Title 43. Taxation of Income § 43-614. Contribution of portion of refund to special olympics

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 special olympics tax refund fund established pursuant to § 41-173.

B. After subtracting any setoff for debts pursuant to § 42-1122 the department of revenue shall subtract the designated amount from the refund due the taxpayer. The department of revenue shall transfer the designated amount to the department of economic security for credit to the special olympics tax refund fund.

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