Title 44
Taxation

Chapter 30
Personal Income Tax

Part I
General

R.I. Gen. Laws 44-30-2.5



 44-30-2.5.  Refund deduction for contribution to the Rhode Island organ transplant fund.


(a) There shall be provided as a deduction from any refund from the Rhode Island personal income tax otherwise due to a taxpayer for a taxable year a contribution to the Rhode Island organ transplant fund. The provision for the contribution shall appear on the state personal income tax return as follows:



Rhode Island Organ Transplant Fund. Check if you wish to contribute [ ] $1, [ ] $5, [ ] $10, or [ ] $ (write in amount of your tax REFUND for this program).



(b) The tax administrator shall forward all contributions made to the Rhode Island organ transplant fund to the general treasurer who shall deposit them, minus administrative expenses, into the fund.

History of Section.
P.L. 1996, ch. 377, 2.