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Current as of March 08, 2022 | Updated by FindLaw Staff
A. The department shall provide a space on the individual income tax return form in which a taxpayer may designate an amount of the taxpayer's refund as a voluntary contribution to the sustainable state parks and roads fund established by § 41-511.17.
B. After subtracting any setoff for debts pursuant to § 42-1122, the department shall subtract the designated amount from the refund due the taxpayer and transfer it to the Arizona state parks board for deposit in the sustainable state parks and roads fund.
C. The taxpayer may also donate any amount to the sustainable state parks and roads 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.
Cite this article: FindLaw.com - Arizona Revised Statutes Title 43. Taxation of Income § 43-622. Contribution to sustainable state parks and roads fund - last updated March 08, 2022 | https://codes.findlaw.com/az/title-43-taxation-of-income/az-rev-st-sect-43-622/
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